I want to write a letter in present.
If you want to correct me so just go on.:)
Hi dear Agnes!
It is a long time that I have not written to you. Fisrt of all I have an apology to make to you and second I am coming back home. Yes, I have finished my education and thinking to come back there. I have also gotten a letter that I can work there. It was a long time that I was far away from home and now it is time to see you again. You are the best friend. I also have worked during holidays so I can pay back your money.:)
I wish you the best and see you soon.
Your friend M.
II would have written like thia, perhaps, bearing in mind that English is only my second language, I'm not fluent:
//
Dear Agnes,
It's been a long time since I last wrote to you. Firstly I have an apology to make, and secondly I want to tell you I'm coming back home. Yes, I've finished my education now, and am thinking about going back. I've also received a work permit showing I'm allowed to work there. I was away from home for a long time, and now it's time to see you again. You are /after all/ my best friend. I've also been working during the holidays so I'll be able to pay back what I owe you. I wish you the very best and see you soon. Your friend M.
//
I've noticed that the English often throw in a couple of crosses xx at the end of personal letters, but I really don't understand when and why they use it, or to whom, but it seems it's to add more affection like a smiley or something. I hope someone fluent could explain. It seems handy but you wouldn't want to use it the wrong way, obviously.