=>
23. Although the wind was strong, they went for a walk along the beach.
24. Ho Chi Minh City is the largest city in Vietnam.
25. I wish that you started the revision for the entrance exam.
26. In spite of her inability to speak English, she travelled alone in the USA.
27. Taking care of the puppy is her responsibility.
28. The boy who has just come back from Europe looks very handsome.
29. Peter and John looked forward to being invited to the concert last week. 
30. If the new car weren't very expensive, they would have enough money to buy.
31. No one else in this class is more intelligent than Peter.
32. The new typewriter which I bought cost me a lot of money.
33. The machine whose noise was terrible made him stay up.
34. While he was studying, he became ill.
35. She hasn't seen her husband for five days.
The last time she saw her husband was five days ago.
36. If today were the first day of the week, we could go to school late.
37. A temple has not been visited by us since last year.
38. We are excited about seeing Long Hai beach.
39. Lan told peter to guide her in that trip.
40. If the weather weren't foggy, I wouldn't cancel my flight to America.
41. Loan asked Phong to close the door.
42. She advised Nam not to trust the strange man.
43. The dress which no longer fits her well is short.
44. In spite of not having time, they try to eat dinner together.
45. If you don't have a visa, you can't travel to the USA.
46. As she behaves well, she is loved by most of friends in her school.
47. If you don't start working harder now, you won't be able to pass your exam.

23. In spite of the strong wind, they went for a walk along the beach.

=> Although the wind was strong, they went for a walk along the beach.

24. No other city in Vietnam is as large as Ho Chi Minh city.

=> Ho Chi Minh City is the largest city in Vietnam

25. Stop playing! It's high time you started the revision for the entrance exam.

=> I wish that It were not high time for me to started the revision for the entrance exam.

26. Although she couldn't speak English, she travelled alone in the USA.

=> In spite of her inability to speak English, she travelled alone in the USA.

27. She is responsible for looking after the puppy.

=> Taking the puppy is her responsibility

28. The boy looks very handsome. He has just come back from Europe.

=> The boy who has just come back from Europe looks very handsome

29. Peter and John expected to be invited to the concert last week.

=> Peter and John looked  looked foward to be invited to the concert last week

30. They don't have enough money to buy a new car because it is very expensive.

=> If the new car was not very expensive, they would have enough money to buy a new car

31. Peter is the most intelligent student in this class.

=> No one else in this class is as intelligent as Peter

32. I bought a new typewriter. It cost me a lot of money.

=> The new typewriter which cost me a lot of money 

33. The machine made him stay up. Its noise was terrible.

=> The machine whose noise was terrible made him stay up

34. During the course of his studies, he became ill.

=> While he studied, he became ill

35. She last saw her husband five days ago.

=> She hasn't saw her husband for 5 days

=> The last time she saw her husband five days ago

36. Today is the first day of the week, so we can't go to school late.

=> If today was not the first day of the week, we could go to school late.

37. The last time we visited a temple was last year.

=> A temple has been visited for year

38. We are looking forward to seeing Long Hai beach.

=> We are Chuong

39. "Would you mind if I guided you in this trip, Peter?" Lan said

=> Lan told peter if Lan would guid Peter in this trip 

40. Because of the foggy weather, I will cancel my flight to America.

=> If weather was not foggy, I would cancel my flight to America.

41. "Would you mind closing the door, Phong?" Loan said

=> Loan asked Phong if Phong would lose the door

42. "If I were you, I wouldn't trust the strange man", she told Nam

=> She advised Nam that not to trust the strange man

43. The short dress no longer fits her well.

=> The dress the dress used to fit her well 

44. They don't have time, but they try to eat dinner together.

=> In spite of not having time, they try to eat dinner together.

45. It's impossible to travel to the USA without a visa.

=> If you don’t have a visa you can’t visit the USA.

46. Because of her good behavior, she is loved by most of friends in her school.

=> As she behaves well, everybody loves her

47. Unless you start working harder now, you won't be able to pass your exam.

=> If you don't start working harder now, you won't be able to pass your exam.