祝福信

Letters of Regards）

　　例

　　Directions：You are going to send a letter to your friend for the new year. Please write it in about 100 words and do not need to write the address.

　　Dear Mr. Carter，

　　As a new year comes across the corner， it gives us great pleasure to say how much we have appreciated working with you over the past twelve months. It was a good memory for me which I always kept in my mind. Would you be the same with me？ Last year was a wonderful year and we both got many benefits and progress from each other. I sincerely hope that our pleasant business relationship will continue for years to come.

　　Our staff here join me in wishing you a very Merry Christmas and a Happy and Prosperous New Year.

　　Yours sincerely，

　　×××

　　* 生意人在新年来临之际相互祝愿，主要关心的当然是“继续保持业务关系”（to continue the pleasant business relationship），并且“在新的一年里生意兴隆”（a Happy and Prosperous New Year）。