參考范文：
　　Dear Shitou，
　　So great to receive your letter on May 1st, in which you inquired about my plan after graduation. Now, I am writing to illustrate it and my accounts。 As is known to all, so many graduates are eager to set feet on their work-life roads. According to a survey by National Department of Education, more than six million college students will leave the so called “Ivory Tower” this year. It is clear that the competition of job-hunting will be extremely furious. On the contrary, it seems advisable for me to further my study and get a master’s degree. What makes me convinced is that a higher degree and better educational background will, undoubtedly, enable me to make full preparation for entering the society. Besides, if possible, I will get involved in social and practical activities in my spare time。 Taking all aspects into account, I choose to study as a postgraduate。
　　Many thanks for your concern.
　　Best wishes!