While you can't directly sponsor a non-relative friend, you still have the option to offer financial support and protection for an immigrant entering the US.
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Many U.S. citizens and U.S. residents wish that their friends and family could visit them in the U.S. First; however, family members or friends must apply for a visitor visa. And a letter of invitation can assist in the visa application process.
There is no minimum balance requirement for your bank account, however, based on the experience of others we recommend anywhere between $5,000 to $10,000 will be sufficient.
To sponsor a visitor, the supporter prepares Form I-134, Declaration of Financial Support. He or she must submit the I-134 declaration, a letter of invitation, and supporting documents as evidence of their financial ability to bear the expenses of the trip.