Sure! Here's a 75-word letter to a friend on the topic "how I will spend my summer holidays":
Dear [Friend's Name],
This summer, I plan to relax and have fun. I will go to the beach with my family, swim, and build sandcastles. I also want to read some exciting books and learn to ride a bicycle. On weekends, I might visit my grandparents and help them in the garden. I am looking forward to a wonderful and relaxing holiday!
Best wishes,
[Your Name]
Let me know if you'd like to customize the letter further!