Mike 的好友 Tony 因為喜歡看漫畫、打電玩、看電影等， 所以零用錢經常不夠花， 還常常跟朋友借錢， Mike 也借他過好幾次。今天Tony 又傳訊息要向 Mike 借， 為表慎重， Mike 決定寫一封信回覆 Tony， 文長至少 120 個單詞（ words）。第一段說明 Mike 為何不會借錢給 Tony， 第二段則針對如何明智地花錢給予 Tony 一些建議。請以 Mike 在信末署名， 不得使用自己的真實中文或英文名字。
寫作格式
1. 收信人稱謂（salutation）─ 如 Dear Mr. Johnson,。
2. 信件主體（body of the letter）─ 通常一般信件採用內縮式，商業書信多用齊頭式。可在進入信件的主題前加一些問候語（問候近況、詢問健康，表思念對方）。
3. 結尾敬語（complimentary close）─ 如 Sincerely,、Best regards, 或 Best wishes, 等。
4. 簽名（signature）─ 如 Amy Liu（如為紙本信件，應親筆簽名）。
範文
Hi Tony,
I got your messageasking whether I could lend you NT$2,000 because you are a bit short of cash this month. Your requestputs me in a difficult position, Tony. On one hand, I feel obliged to help tide you over since you’re my best friend. On the other, I’ve noticed that you often make this type of request, and it worries me. After thinking about it, I don’t think it’s a good idea to lend you money while your spending habits are out of control. I believe that doing so would only worsen your problem.
Frankly, Tony, it appears that you spend far too much buying comics, playing video games, and watching movies. You really should cut back on the amount you spend on entertainment. Make a budget that allows you to buy a few things as well as save some money each month, and stick to it. This way, you won’t be in debt and always begging others for money. I hope you take my advice, because I think it will help you.
