Dear Peter,

Thank you for your letter.Sorry for not writing for so long.I was glad to get a  message from you.(следующее предложение через одну строчку)

In your letter you ask me about my clothes.

The most of all i wear trousers and T-short, because it is my lovely clothes.

Sorry i must finish now, my mum is calling me. I am looking forward to your letter.

Best wishes,

(твое имя)(точку в конце имени нельзя ставить!!!!)

(67 слов если я не перепутал)