Write the date at the top of the letter. Underneath it write your address. For example. write May 5, 2011 on one line, your street address on the line underneath it and then your city, state and zip code on the next line. All of these things should be written in the top right corner of the paper.
Skip a line and address the person you're writing. This is usually a greeting with the person's name. For example, "Dear Luca. " This should be written on the left side of the paper next to the left margin.
Skip a line again and tell the person why you're writing. This is usually a topic sentence that tells about something the writer has experienced, will do or wants to do. For example, "This summer I had such a great time visiting with you."
Write the body of the letter. After beginning your letter with what you're writing about, continue the letter by writing sentences that are about the topic. Tell what you experienced, are going to experience or why you want to experience something. For example, "Going to the beach and collecting shells everyday was something I loved doing." Write two or three more sentences to discuss what the experience meant to you. If there is another paragraph, skip a line and begin writing it.
Skip another line to end the letter with a closing and sign your name. This closes the letter and is way to say goodbye to the recipient of the letter. Sample closings include "Your friend," "Talk to you later," "Sincerely," or "Cordially" are ways to end the letter. For example, "Your friend, Paul." This should be written at the bottom right corner of the letter. For a visual of what the letter should look like StudyGuide.org has a sample letter. It shows exactly where each section of the letter should go. K6edu.com also has a printable template that can be downloaded and used to practice writing a friendly elementary letter.