I am a high school student from China and I am quite for your opinion about best gifts: the value of gifts lies in its intension so we should devote more to them.

The best gift I’ve ever received is a book from my English teacher, Debbie, which she brought to me when she returned from her holiday in USA. The book’s name is Chicken Soup for the Teenage Soul: The Real Deal: Friends. I value this book because it shows me how to keep the balance of friendship in a positive way. And I must thank my favorite teacher for her care about me because she found me at loss dealing with friends at one time. Reading it, I have been inspired and balanced myself in life and study.

I strongly recommend you to read it and share what you gain with me in your reply.

Yours ever,

Li Hua

审题：该题也具有较大的开放度。但按要求一定要写出Susan的看法，而这个看法就在试题的写作说明里：礼物贵在心意，应为之付出时间和精力。而选择什么样的角度来写一定要根据自己的生活和切身感受，且要量力而行。

写作技巧：一般情况下应分三段来完成改写任务：1阐释Susan的观点并表示认同。2收到或送出的礼物的具体描写及其意义。该部分是本写作任务的重点，应多费笔墨完成。3表期待应另外起段完成，以便阅卷老师发现和评判内容要点。遣词造句尽量使用自己熟悉的词句。优秀学生一定要在保持正确的前提下尽量使用较为复杂的句型，如状语从句，定语从句，倒装句和适量的非谓语动词。特别强调：一定要注意卷面整洁并避免拼写错误。