Dear Professor Stiner,

Thank you for your message.

I waited your message.

I worried whether my message had sent to

you without fail. Therefore, I sent you

my message again.

I was relieve to get your message.

I had no time, so I didn't read the site

of New Orleans. I'm sorry.

The temperature changed drastically.

Yesterday was a very beautiful autumn day.

I could see Mt. Tsukuba. It was a curious sight.

I was much impressed by the sight.

Sincerely yours,

Mayo

Dear Mayo,

Thank you for your message.

Did you get my last message? It was a summary of the summer.

If you did not get it, I will send it again.

There are three financial statements for American accounting:

balance sheet, income statement, and cash flow statement. We have

discussed the balance sheet and income statement. Now we begin with the

cash flow statement.