Letter to friend for thanking for nice birthday gift

Suppose, you are Sayem/Samia. You have a friend named Masud/Masuda. Your friend has recently sent you a nice birthday gift on the occasion of your 16th birth anniversary.

Now, write a letter to your friend thanking him/her sending you the nice birthday gift.

Rupgonj; PO : Rasulpur
Dist : Chandpur
6 January 2021

My dear Masuda,
I hope you are doing fine. I am very pleased to receive the gift you sent me on my birthday. I expected your presence in the function. But you have written that you failed to attend the function because of an urgent piece of business.

However, you have remembered my birthday and sent me a nice alarm clock. So, you deserve my thanks. But I believe only giving thanks to you will not do. I offer my heartiest love to you.

No more today. Convey my regards to your parents and love to the younger ones.

Yours ever,
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