A.
It matters little whether the letter is long or short. What really counts is that it is heart-warming.
B.
It matters little whether the letter is old or new. What really counts is that it is heart-warming.
C.
It matters little whether the letter is good or bad. What really counts is that it is heart-warming.
D.
I have read in the poster that an English corner will be set up campus for us to practise spoken English.