How To Write A Letter For Second Graders . I will go over the parts of a friendly letter. His bff is amy, and he really really wants her. Writing a Thank You Letter Letter writing for kids, Teaching writing from www.pinterest.ca Students will write a friendly letter with the date, salutation, body, closing, and signature. It will inspire students to write their own letters while also learning about whales. 2nd graders love to talk about what they know!