开头：称呼第一段(Para.Ⅰ):开门见山地说明写信的意图，即信的开头要交代事由。
第二段(Para. Ⅱ):交代对信中所反映的主要问题的看法和建议，不同内容可分段。
第三段(Para. Ⅲ)：表达美好祝愿，期待对方回信。
结尾：结束语和署名。
Date Dear ,I am delighted / sorry to learn that.As far as I am concerned, I hold the viewpoint that. Frankly speaking, there is no denying that the following aspects can account for my suggestions / feelings, which maybe beneficial to you to some extent.To begin with, one of the most significant aspects is that.In additon,.Last but not least,.Thank you for your time and kind considration.I am looking forward to hearing from you.Best wishes to you!Sincerely yours,Signature①I would like to suggest that…/ I am writing with my sggestion / proposal about …/ I am writing expressmy views concerning …②You have asked me for my advice with regard to … and I will try to make some conductive suggestions.③I hope you will find these suggestions / proposals / recommendations helpful / practical / useful.④I trust you will take my suggestion into account.⑤I would be more than happy to see improvements in this regard.⑥I would be ready to discuss this matter to further details.⑦Please inform me if there is something I can do for you.⑧It is quite natural / understandable for you to do…, however, …⑨I wonder if you can take my suggestions into consideration.⑩I hope my advice can be of some help to you.1.假设你是John，你的朋友Angela在数学学习上遇到一些困难，上课听不懂，课后作业也不能独立完成，几次考试都不及格。
她很苦恼，感到自卑，甚至想辍学。
请你给她写封信，谈谈你的看法和建议。
参考：1.I am sorry to learn that you have some trouble with maths. You can not get the teacher’s point in class or finish your homework independently. Because of the straight failures in examinations, you feel inferior to your classmates and even want to drop out.2.It is very natural for students to suffer failures and you shouldn’t give up halfway just because of the temporary frustration.3.From my perspective, the key to solving your problem is to be positive and optimistic. Under no circumstances should you lose confidence in yourself.4.You should make full use of all the resources available.That is, go to your teacher and ask again and again until you do understand what confuses you. Or you may ask your classmates, who are actually willing to extend a helping hand to you.5.You should be active in thinking in class .Don’t sit in silent ignorance and pretend to know what you do not2.假如你是李明，你的朋友赵鹏距离高考剩下不到一年的时间了。
紧张的高考备考已经拉开序幕。
但是他还不知道如何在备考期间处理学习、休息和锻炼之间的关系。
请你给他写封信，就这几方面的关系谈一谈你的看法和建议。
参考：1.It will be less than one year before we take the National College Entrance Examination. All the Senior Three students are supposed to start their preparation with full capacity.2.You should distribute time properly, striking a balance among study, rest and exercise. In simple terms, you should spend most of your time reviewing what we have learnt and reflecting on your weaknesses, both of which take time. Through continuous practice and reflection, you are free from anxiety in exams and deal with problems with great confidence.3.But never should we be lost in study all day. Rest is absolutely necessary. You can listeen to music after a period of concentrated study. You can chat with friends about fashion, films or our favourite stars when you feel tired.4.You need to take a certain amount of exercise every day. It is universally acknowledged that health is the guarantee of one’s success, for we cannot imagine that, faced with the great challenges and pressure in Senior Three, a student in poor health can accomplish a good deal.5.Just as an saying goes, the fittest survive. If you are to survivie the entrance exam, you might as well take my suggestions into serious consideration.1.All is not gold that glitters.闪光的东西并不一定都是金子。
2.As ou sow, so will you reap.种瓜得瓜，种豆得豆。
3.Action speak louder than words.行动胜于空话。
4.A bird in the hand is worth two in the bush.双鸟在林不如一鸟在手。
5.Achievement is founded on diligence and wasted upon recklessness.业精于勤荒于嬉。
6.Constant dripping wears away the stone.滴水穿石。
7.Experience is the father of wisdom.经验是智慧之父。
8.Discontent is the first step in progress.不满足是进步的开始。
9.Health is better than weath.健康胜于财富。
10.Nothing seek,nothing find.无所求则无所获。
11.Money spent on the brain is never spent in vain. 投资教育，必有回报。
12.Never do things by halves.切勿半途而废。
13.Opportunity knocks only once.机不可失，时不再来。
14.Time and tide wait for no man.岁月不等人。
15.Where there is a will there is a way.有志者事竟成。
16. Honesty is the best policy.诚实才是上策。
17.All things come to those who wait.苍天不负苦心人。
18.Nothing so bad but might have been worse.塞翁失马焉知非福。