Например Лили пишет письмо Санта Клаусу:
Dear Santa Claus,
I like Christmas holidays very much! We usually decorate Christmas tree and make presents for our relatives and friends, you always give me nice present. I have a friend, who lives not far from me, she lives with hear mother, she does not have many toys, will you give my present to hear, because last Christmas she did not get any presents except some sweets. Merry Christmas to you Santa!
Lily.