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　　Directions: For this part,you are allowed 30 minutes to write a letter to express your thanks to one of your friends who helped you most when you were in difficulty.You should write at least 120 words but no more than 180 words.

　　参考范文

Dear Kim,

　　I am here writing this letter to express my gratitude to you for what you did for me. There is no denying in saying that without your assistance, I would not have been able to overcome this difficulty.

　　My mother had been suffering from coronary heart disease and was badly in need of a surgery a week ago. As the only son in my family, I am obliged to shoulder the responsibility to support my mother mentally and materially. Disappointedly, I had no much money at hand. Once hearing the unfortunate news, you, without any hesitation, lent me 15,000 Yuan, guaranteeing my mother’s operation to be carried out in time.

　　Just as the old saying goes, the misfortune tests the sincerity of friends. Please accept my most cordial thanks for your timely help which will be engraved in my thankful mind. And an ordinary “thanks” would not suffice to convey my gratitude to you. And I will return the money as soon as possible.

　　Sincerely yours,

　　Kevin

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