Dear Friend,
Thank you very much for your lovely letter. I enjoyed reading about your summer plans and your love for swimming and relaxing on the beach. In my place, winter weather is usually cold and snowy, which makes it perfect for winter sports like skiing and snowboarding. I do like winter a lot because I find winter sports exciting and fun. This year, I celebrated the New Year with my family at home. We had a big dinner, watched fireworks, and shared good wishes for the year ahead. Thank you again for your letter; I look forward to hearing from you soon!
Best wishes,
[Your Name]