Dear Timmy,

I am happy to receive your letter. I am busy doing revision now because I am going to have my final examinations next week.

It is very cold and dry here. I study at home and have hot drinks every day in order to keep warm. I am sorry that I won’t come and have a celebration with you because I need to prepare for my final examinations which will be held in January. I hope you will forgive me and have a wonderful Christmas.

Looking forward to your reply.

With love
Jerry