题目内容：

假设你是某中学学生李华，你的朋友Tom 写信与你讨论友谊的问题。请写一封80词左右的回信，谈谈你对友谊的认识，内容包括：

1. 人和人、人和动物都能产生友谊；

2. 朋友能提供精神和物质上的帮助；

3. 朋友有好坏之分，友谊也有真假之别。

Dear Tom,

Glad to have received your letter. In your letter you said you would like to talk about friendship with me.

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Looking forward to your reply.

Yours,

Lihua