Какая тема письма? Ну ок...
Dear Masha,
Thanks for your letter. Sorry, I haven't written for so long.
I will go to the theatre tomorrow. It is very interesting place! What will you do tomorrow? I am going to the park now, there are a lot of different trees! I like to listen to the music and watching TV at afternoon. What about you?
I hope to get a letter from you soon.
Best wishes,
(Твоё имя и точку не ставь в конце)
Маленькая Джилл смотрит телевизор на улице
Ад,преисподня-hell
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A destruction,to the earth, an automobiles,in the big ,in the North,
Dad dark day dear desk dinner doii door dive different dinner duck dress drink