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　　Dear            ,

　　I am sorry to hear that                        .(就某事表示遗憾) You have asked me for my advice with regard to and I will try to make some useful recommendations.(承上启下)

　　First of all,                                              . What’s more,                                           . Last but not least,                                              .(提出建议并给出理由)

　　I hope you will find these proposals practical. I am looking forward to hearing from you soon.(结尾句，希望上述建议能有所帮助)

　　Yours sincerely,

　　________

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