December 22^nd,
Dear Tim,
Thanks for your letter. I am very grad to hear that you are fine. I am fine , too. It is really interesting to know about vacations of American students. You are right. We have fewer vacations than American students. Each year, we just have about four vacations. We have a day off for Independent Day on September 2 nd, two days off on April 30th and May Day. Our most important vacation is Tet. Tet holiday often lasts for nine or ten days. Our longest vacation is summer vacation. It lasts for three months. We usually spend time with our family. We don’t have vacations for Easter, Thanksgiving and Christmas but we celebrate them. Please write and tell me your last summer vacation.
Your friend,
Hoa