Answer:
Hello John,
I am happy that you are coming to my town for the holidays. It is a beautiful place with lots of things to do. Let me suggest to you some of the best places to visit and where to stay to make your holidays unforgettable.
New York is a big city with lots of things to see, but the three things that you must visit are the Liberty Statue, the Central Station and lastly but not least, Central Park. If you like art, you can go to the MOMA, a museum with art exhibitions and paintings by famous artists. Also, you can buy tickets for a Broadway show there is a great variety. Besides, they are very entertaining.
One of the best things about New York is that you can go everywhere by subway. They are cheap and function up too late hours. It is not a good idea to rent a car since the city has lots of traffic, and you will lose precious time stuck in a car.
As regards accommodation, it is advisable to stay in a hotel near Times Square. It is a location where you can walk to shops, restaurants, theaters, metro stations.
I hope that this information is useful and that you have a great time in New York. I can't wait t see you and show you my city.
Best wishes,
Nick.
Explanation:
When we write a letter to a friend first, we have to greet the person. Then we write a brief introduction where we tell the person what the letter is going to be about and how we are. In the next paragraphs, we describe places to visit, the best means of transport, and accommodations. Lastly, we write a final paragraph where we say goodbye to our friend.
As it is a letter to a friend, we should use informal language.