NOTE: (1) This wa is written with the kana わ (or ワ), as opposed to は (or ハ). (2) Wa is mainly used by women.
１．Indicates emotion or feelings of admiration.
Kon'ya no opera wa, hontō ni subarashikatta wa.
The opera tonight was absolutely fabulous.
Kono ikebana wa migoto desu wa.
This flower arrangement is simply splendid.
２．Softens the tone of a statement.
Hoka nmo mise de katta hōga ii omou wa.
I think it would be better to buy it at another store.
「I think you had better buy it at another store.」
Watashi no hō ga warukatta wa. Gomen nasai ne.
It was all my fault. I'm so sorry.
Hope this helps!
°˖ ✧◝(○ ヮ ○)◜✧˖ °こゆうきあいはら°˖ ✧◝(○ ヮ ○)◜✧˖ °