Sure, here is a sample letter you can use to thank your friend for the gift sent to you:
Dearest (friend's name),
I hope this letter finds you well. I'm writing to you today to express my sincere gratitude for the wonderful gift you sent me. I was so surprised and happy to receive it!
The (gift) is absolutely perfect. I've been wanting one for a long time, and I can't wait to use it. It's so thoughtful of you to remember me and send me such a special gift.
I know you're living abroad right now, but I hope you know that I'm thinking of you often. I miss our conversations and our time together. I hope we can get together soon and catch up.
Thank you again for the wonderful gift. It means a lot to me.
Love,
(Your name)
You can also add some personal touches to the letter, such as sharing a memory of the time you and your friend spent together or telling them how the gift will be used. You can also mention anything else you're grateful for in your friendship.
I hope this helps!