Dear Jane,

I was very delighted to receive your letter. How have you been
doing? I hope everything is going well with you. I am so sorry for not
writing to you for so long because I have been working hard for the
coming exam.

Congratulations you have passed the exam. All two options are
reasonable but when choosing two options I believe that buying a
new computer is the best choice because of the following
reasons.Firstly it helps you a lot in your studies. Secondly you can
watch movies, listen to music and chat with friends on the
computer. You should buy a Macbook Air because it is very trendy
and convenient to carry. I don’t choose to buy more clothes
because I remember on your last birthday you were given a lot of
clothes.

That is all for now. Please give my love to your family and let them
know I have been thinking of them. Drop me a line if you have a
moment. I look forward to hearing from you.
Best wishes,

Dear Alex
I was very delighted to receive your letter. How have you been
doing? I hope everything is going well with you. I am so sorry for not
writing to you for so long because I have been working hard for the
coming exam.

My favorite restaurant is Huy’s Restaurant, located on Pham Van

Dong Street near my house. It is a sushi restaurant, the decoration
there is very modern. The food is very fresh and has a live chef
cooking at the table. The prices there are very reasonable for all
people, about 300000 VND to 600000 VND. I loves Japan and
sushi so I usually go there with my family on special days.

That is all for now. Please give my love to your family and let them
know I have been thinking of them. Drop me a line if you have a
moment. I look forward to hearing from you.
Best wishes,