Dear Professor Stiner

Thank you for your message.

It's too bad that we have to say "sayonara".

First of all I would like to take this opportunity

to say thank you for spending your precious time sending me

messages and guiding me all along. Through your guidance, I

have learned to know more about accounting.

Once again, I would like to thank you for correcting

my English and hope that we will contact with each other in

the future. I also hope that one of this days I could visit

you and your country.

Last but not least, wishing you Merry Christmas and

may your Christmas days be filled with warmth and happiness.

Take care and May God Bless You.

Yours Sincerely,

Wong