In a friendly letter it is good to use expressions of emotions to close, such as phrases like with love, regards or sincerely. In letter writing, words are used as gestures. Communication in letter writing can only be done by the use of words; it does not afford body language.
A friendly letter can encompass a personal or informal business format as opposed to a formal letter of complaint or legal matters. The letter endings at WriteExpress differentiate the closing words between friendly, business and personal letter closings. It is worth noting that closings tell the reader that the communication is finished and usually expresses gratitude or sincere well-wishes.