Dear            ,

　　I am sorry to hear that                        .(就某事表示遺憾) You have asked me for my advice with regard to and I will try to make some useful recommendations.(承上啟下)

　　First of all,                                              . What’s more,                                           . Last but not least,                                              .(提出建議并給出理由)

　　I hope you will find these proposals practical. I am looking forward to hearing from you soon.(結(jié)尾句，希望上述建議能有所幫助)

　　Yours sincerely,

　　________

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