Dear Jack，
Thanks for your last letter asking me about my opinions on making friends.
In my opinion, firstly, a friend must be honest. If you surround yourself with dishonest, unkind people, then they may have some negative effect on you。Although no one is perfect, you shouldn't spent lots of time with negative people who will only bring you down.
Secondly，I prefer a friend who can understand me and we can support each other。For example，when I make up my mind to do something，I hope my friend can gives me some encouragement rather than puts a dampener on me.
Thirdly, a friend in need is a friend indeed. Never believe in those who leave you when you are in trouble. And I will never leave my friend when he is in trouble.
That's my opinions on making friends, looking forward to your reply.
Sincerely yours,
****
翻譯：
Dear Jack，
Thanks for your last letter asking me about my opinions on making friends.
很高興收到妳的來信，妳在上壹封信問我有關於交友的看法。
In my opinion, firstly, a friend must be honest. If you surround yourself with dishonest, unkind people, then they may have some negative effect on you。Although no one is perfect, you shouldn't spent lots of time with negative people who will only bring you down.
在我看來，首先，誠實是朋友應該擁有的美德，如果妳身邊全是些不誠實，不友好的人，那麽他們可能會給妳帶來很多壞影響，雖然人無完人，但是妳也不應該花時間在那些只會教壞妳的人身上。
Secondly，I prefer a friend who can understand me and we can support each other。For example，when I make up my mind to do something，I hope my friend can gives me some encouragement rather than puts a dampener on me.
第二，我更喜歡那些可以理解我並與我相互支持的朋友，比如說，當我決定了要做某事，我希望我朋友能夠給我壹些鼓勵而不是潑我冷水。
Thirdly, a friend in need is a friend indeed. Never believe in those who leave you when you are in trouble. And I will never leave my friend when he is in trouble.
第三，患難見真情。不要相信那些在妳願意遇到困難就跑開的朋友，而當我的朋友遇到困難，我也絕不會丟下他們壹個。
That's my opinions on making friends, looking forward to your reply.
這就是我對交友的看法，希望能夠很快收到妳的回信！
Sincerely yours,
****
自己寫的，寫得很辛苦滴~
如果字數太多，可以自行刪減哈~
望采納