Sure, here is a detailed response for writing a thank-you letter to a friend for a gifted item in English, following the specified structure:
Dear [Friend's Name],
I hope this letter finds you well. I am writing to express my heartfelt thanks for the wonderful gift you gave me. I was truly surprised and overjoyed when I received it. The [name of the gift, e.g., "Bluetooth speaker"] is simply amazing, and I absolutely love it. It has such a sleek design and offers fantastic sound quality, which makes it perfect for my needs.
I have started using it in my room and also when I am studying or relaxing. The sound it produces is so clear and immersive that it makes listening to music or podcasts an entirely new experience. I even took it with me to a small gathering, and everyone was impressed by how powerful and portable it is.
Once again, thank you so much for this thoughtful gift. It means a lot to me, not just because of its practicality but also because it came from you. Your kindness and generosity are deeply appreciated.
Warmest regards,
[Your Name]
This letter is structured to include a clear expression of gratitude, a description of the gift's use, and a concluding thank you, all within approximately 120 words.