Сhello. i am glad to here from you. recently i have been to great britain. they celebrate halloween. it is a very interesting holiday. do you celebrate halloween? what kind of holidays do you celebrate in russia? what is your favorite holiday? in your letter write 100-120 words, answer 3 questions, think about rules of the letter.

Dear Ben,
Thank you for your letter. I'm glad to hear from you.
There are lots of holidays in Russia, when people don't work and have special celebrations.The major holidays are New Year's Day, Victory Day, May Day and Women's Day.
My favourite holiday is the New Year. We've got a big nice New Year Tree. There are presents for everyone under the tree. Children always wait for Father Frost to come and give them special presents. 
I can't say that Halloween is celebrated in Russia. We don't decorate our homes and don't usually watch horror films. But some young people wear evil spirits costumes and have a good time with their friends  at night clubs.
What do you do on Halloween night? What is your favourite holiday? Do you like the New Year?
Write to me,
Dasha