Dear Sam,
Thank you for your letter! It was great to hear from you.
I'm glad you like celebrating your birthday. As for me, my birthday is on the 15th of May. I usually celebrate it with my family and friends. We often go to a cafe or have a picnic in the park. Sometimes we go to the cinema or play games at home.
I hope you have a wonderful birthday celebration too!
Best wishes,
[Your Name]
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