Here's the translation of your letter to English:
Dear Tom,
Thank you for your letter! I really enjoy listening to music; it helps me relax and lifts my spirits. My favorite singer is Billie Eilish. I like how she combines different styles in her music. Usually, I not only listen to the songs but also sing along with them, especially when I'm alone. It brings me joy! Which Lady Gaga song did you listen to? I hope you are doing well!
Best wishes,
Your Russian friend
If you need any further assistance or explanations, feel free to ask!