F - usually used in the first paragraph, How are you?, It was good to hear from you., Dear …, I’m writing to tell you about … / say sorry about … / thank you for …, L – usually used in the last paragraph, I’d better stop now., Looking forward to hearing from you / seeing you., Give my love to … / Say hello to …, Cheers,, C U (see you) soon/next week/in a few months.

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