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dear friend(name),
It had been a long time since i wrote to you. I hope everything is fine there. It is new year and as usual first festival is Sankranthi. Indian festivals have a lot o importance as they are part of our culture. Sankranth is special in it's own way. From this day hence forth day incerases by one second. It remarks the arrival of summer in very early way.(you can elaborate your introduction, you can invite your friend to your house, and tell him/her about what things you do on this day)
your best friend
(your name)

hope this helps, all the best!
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spelling mistake is there check it and thank you
Name -                                                                                                                      date 


dear , friend i m writing this letter to tell u the importance of the sankranti . sankranti is a festival of kites . i am here on behalf of my family inviting u to celebrate the festival of makar snakranti . we will enoj fying kite on terrace and many of my cousins are also coming i will be so happy if u will come to our house to celebrate  makar sankranti with your family .

                                                                                                                   thank you 
                                                                                                                 your faithful        

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