В кол-во слов считается и адрес, и дата - в дате 3 "слова": день, месяц, год, хоть и цифрами писать

Flat 5
7 Remezova Street
Tobolsk 626157
Russia

27th May 2009
Dear Bill,
I hope you are fine! thanks for your letter to me. I'll answer you with pleasure.
As for my career, I'm planning to study in the institute of foreign languages, because I love to speak and communicate in English, but I'd like to learn any different language. I want to be intpreter, too, I take enjoyment of comminication and conversations with English and American. They are very patient and polite. I should work in the travel agent, 'cause there are plunty of people.
What country would you like to visit firstly? Why? what is your favourite employment by free time?
I'm looking forward to hear from you soon and I'll write you as soon as I can.
Best wishes,
Freddie.

120 слов, и только адрес с датой справа должны быть, это я просто не смог ихъ туда сделать

А best wishes часто считается слишком офицальным для личного письма.