Dear Jack,
How are you? I live in Beijing. It is a big city(城市) in China. My mother is a teacher. Tony and Lingling are my friends. We're in Miss Li's class. There are 40 students in our class. My favorite subject is art. But I don't like math. I love sports. I have two soccer balls, three volleyballs, four basketballs, five baseballs and five bats. I love apples for breakfast. For lunch I like salad. I like chicken for dinner. But I don't have milk.
Where are you from? What's your favorite subject? What do you like to eat?
Yours,
Tom