Dear Jack,

I am writing to express my heartfelt gratitude for the continuous assistance you and your family have offered to me these years.

Firstly, your continuous help have made me a splendid academic achievement in my study career. Secondly, your family are fridendly and make me feel at home when everytime I visit you. Thirdly, the Chinese food you have brought me is dilicious and I enjoy it so much. At last, I miss the Christmas night with you forever.

In a word, my appreciation to you is beyond words. Besides, It is really an honor for me to be your friend and I will cherish the goodwill you have showed to me wherever I go. In the coming year, I hope that you and your family would come and visit America one day.

Sincerely yours,

Li Ming

Dear Kim,

I am here writing this letter to express my gratitude to you for what you did for me. There is no denying in saying that without your assistance, I would not have been able to overcome this difficulty.

My mother had been suffering from coronary heart disease and was badly in need of a surgery a week ago. As the only son in my family, I am obliged to shoulder the responsibility to support my mother mentally and materially.

Disappointedly, I had no much money at hand. Once hearing the unfortunate news, you, without any hesitation, lent me 15,000 Yuan, guaranteeing my mother’s operation to be carried out in time.

Just as the old saying goes, the misfortune tests the sincerity of friends. Please accept my most cordial thanks for your timely help which will be engraved in my thankful mind. And an ordinary “thanks” would not suffice to convey my gratitude to you. And I will return the money as soon as possible.

Sincerely yours,

Kevin