This is the last message for you.

I'm very very sad.

I'm very happy that I could talk about anything with you, even though we have never met.

As I said to you at the beginning of these messages, I like English but I'm not good

at it.

So I studied English with all my might.

The proverb, "Practice makes perfect," is a very good saying. I understand its

meaning better now. I also think that I got used to studying English. I

learned English from you as you corrected my many mistakes.

I will not forget about you and our talks about movies, our families, and soon.

The homework was very difficult for me because I didn't know accounting and

the work was in English! But you taught me to understand.

Have a nice life!

Thank you very much.

Chiko, I am sad that our lessons have come to an end. "All good things come

to an end" is a saying here. You have learned much English in this course.

Your hard work paid off. You also learned some western accounting, too. So

your hard work paid off twice!

I enjoyed our talks very much. I learned a lot from you and your classmates.

I hope someday we can talk in person!

Sayonara,

Prof. Sue Stiner