〜に(行き先・相手)
JLPT N5 Particlesto (a destination or a person)
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Ni marks the destination of motion verbs like iku, kuru, and kaeru. It also marks the person who receives an action with verbs like ageru, kaku, and denwa suru. The destination or recipient comes before ni.
Examples
にます。 Raishuu Oosaka ni ikimasu.
I am going to Osaka next week.
にをます。 Tomodachi ni tegami o kakimasu.
I write a letter to my friend.