<xsl:output method="text" indent="yes"/>

<xsl:variable name="NL" select="'&#xA;'" />
<xsl:variable name="Para" select="concat($NL, $NL)" />

<xsl:template match="/">

<xsl:value-of select="//Date" />
<xsl:value-of select="$Para" />

To,
<xsl:value-of select="concat(//To/FirstName, ' ', //To/LastName)" />
<xsl:value-of select="$NL" />

<xsl:value-of select="//Address/Line1" />
<xsl:value-of select="$NL" />

<xsl:value-of select="//Address/Line2" />
<xsl:value-of select="$NL" />

<xsl:value-of select="concat(//Address/City, ' ', //Address/State, ' ', //Address/Zip)" />
<xsl:value-of select="$NL" />

<xsl:value-of select="//Address/Country" />
<xsl:value-of select="$Para" />

Regarding: <xsl:value-of select="//Subject" />
<xsl:value-of select="$NL" />

Dear <xsl:if test="starts-with(//Sex, 'M')">Mr. </xsl:if><xsl:if test="starts-with(//Sex, 'F')">Miss </xsl:if>
<xsl:value-of select="concat(//To/FirstName, ' ', //To/LastName)" />,
<xsl:value-of select="$Para" />

<xsl:value-of select="//Text" />
<xsl:value-of select="$Para" />
Sincerely,
<xsl:value-of select="$Para" />
<xsl:value-of select="concat(//Sender/FirstName, ' ', //Sender/LastName)" />
<xsl:value-of select="$NL" />
<xsl:value-of select="//Sender/Title" />
</xsl:template>

</xsl:stylesheet>