When writing a thank-you letter, use an appropriate greeting, thank the recipient for what he gave you, and mention that you're thinking of him. Complete the letter with your regards and signature.
Begin the letter with "Dear," followed by the recipient's name. Use the way you would address the recipient in person for the letter. For example, if you know the recipient as Mr. Smith, address him that way.
Start the body of the letter by thanking the recipient. One common opening is the phrase "Thank you for" followed by what the recipient gave or did for you. Continue by stating what the gift meant to you or how you plan to use it.
A thank-you letter is a way of connecting with the recipient. Add to this connection by saying that you're thinking of him, or mention that you look forward to seeing him again.
You can finish the letter by restating your thanks, or you can simply add your regards and signature. "Sincerely" is a common regard, although a warmer regard, such as "With love," can be used for close relationships.
Send out thank-you letters as soon as possible. For events, thank-you letters should be sent out within a month. The appropriate content for a thank-you letter varies based on the reason for the letter.