Hello Nancy,
It (1) is time since my last letter to you. I (2) am still working at ABS and the company (3) is doing well. This is very fortunate as many of my friends (4) have lost their jobs. Our savings (5) have taken a disastrous dive because of the economy. I (6) know the situation everywhere is difficult and I (7) am happy I still have a job. My friend Michael and his wife Georgia (8) are now living in Virginia. Michael (9) has finished studying massage therapy. He (10) runs a small clinic in partnership with another woman. He and Georgia (11) are looking for a full-time job, though, as they (12) are losing money also. As I say, many people (13) are having a hard time now.