В правом верхнем углу нужно написать:
адрес свой (например, Pekhatinsev 13)
город
 страна
 число (21/09/14)
 
 теперь само письмо:
Dear (имя друга), 

I'm sorry I haven't written you for a long time, but I was really busy with my english project. How are you?

First of all, I love watching movies. It's the best thing to relax. I usually watch comedies or thrillers. but sometimes I want to watch dramas with the meaning. So, if you like watching comedies I recommend you 'Due Date' with Robert Downey Jr. or 'The Hangover' if you haven't watch it yet. If you want a good thriller I would definitely recommend you 'The Expendables' and if just maybe you want to watch a drama i highly recommend you 'Closer'. i hope you like some of the movies

Now I have to go, my mom need some help. I can't wait until next letter.
                                                                                               
All the best,
твое имя