Such a letter is addressed to a friend for wishing good luck in achieving high targets or appearing for an examination or participation in any competition and so on. In such letters, one can motivate his / her friend in achieving great success in his / her future life. This helps the reader to put in his best of the efforts in achieving its targets.
Thus the reader gets encouraged through this letter. Such letters are also known as inspirational letters.
______________ (Name and address of the recipient)
Subject : wishing good luck to a friend
Dear _ _ _ _ _ _ _ _,
Looking at your dedication and hard work towards your studies, I hope this letter may prove as an inspiration to you. I know you have got great brain and good grasping power. But I would advise you that give yourself some rest at least for half an hour so that your mind gets refreshed. According to me, studying 5-6 hrs at a stretch is not good for your health because once you feel sick, it will affect on your studies.
So I would advise you to flash cold water on your eyes to keep them at ease. I know that you are doing your Chartered Accountant (C.A.) and I also know that you got to study at least 12-13 hrs a day but at intervals. So this is to wish you good luck for your exams. If I am nit wrong your exams are starting from next month. So do not worry for your exams.
I am sure that you will come out with flying colors. My best wishes are with you. Do well in your exams.
Convey my regards to uncle and aunt.