I "stole" this letter from another sponsor. I suppose it's not really stealing. Most of the sponsors I know like to share letter ideas for other sponsors to use and/or get ideas from. As you can see, I do the same thing in these blog posts. The sponsor that wrote this letter shared a poem about friendship and then went on to explain how important friendship is, including some bible verses. I also told my kids about my two best friends, which I've done before, but it's always nice to talk about them.
After the letter, I included two copies of the same coloring page. I included a set of boy friends and a set of girl friends, sent to each gender, respectively. I encouraged each child to share the coloring page with their best friend. As you know, I have many teenage children, so I know they may not want to color these pages. In that case, I hope they would share them with a younger sibling or child at the project.
Here is the letter, for you to use for your own purposes: