Dear Lisa,
I am writing this letter to you because I know that you're looking for a place to go on vacation. I went to Niagara Falls last summer and you should totally go to Niagara Falls for vacation. Its super stunning there and Niagara Falls is the most famous waterfalls in the WORLD. There is a great, up close view of the American Falls from below at the base of the tower and unlike the tower, it’s free. A very short walk brings you right up to the falling water. Niagara Falls has two views one from USA side and the other from Canadian side. Even though they have the water source mostly from USA side but obviously the beautiful view exits is on Canadian side especially at night. So I don't know which side you are most interested in but I would prefer to talk about the Canadian side. It is basically looks like New York city. You see so many people walking on the road and so many things to do and see. So that's all I have to say. Love you and goodbye.
Your Best Friend,
Audrey
