第一段概括說要推薦的內容：I am writing to you to recommend .I have sufficient reasons to introduce this to you and I dare say this is the best I have ever seen.

第二段敘述推薦的東西的價值，可以從表面和深層兩方面來寫：This movie/book/city的主題或城市坐落于哪里。What is more, 情節吸引人、里邊景色引人入勝。Finally, this movie will definitely change our attitude toward this world and the people around us. We will learn that......

第三段總結句：Therefore I don’t hesitate to recommend this to you. I am sure you will enjoy the。