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Hi, Mike!
Thank you for your letter. Now we're in America. In New York. It's lovely here and the weather is amazing today. We're in great hotel near park. We go there every morning and take a lot of pfoto. My little sister Kate like swing so much. And I too! It's fantastic!
Also we go shopping every day. 
Where are you going to spend your next vacation? 
You are travelling together with you family?
And you like it?
Write me!

You pen-friend,
... (твоё имя)

Не за что.