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