Greet the giver.

Use the title he/she prefers to go by.  If you know the person as “Mrs. Smith,” then address your letter as “Dear Mrs. Smith.”  Remember, it’s all about being polite.

Express your gratitude.

Be specific in thanking the giver for the gift you received, whether it was a real item (a video game, a new outfit) or a gift of time (for a day out, an interview, or another opportunity.) 

For example:

“Thank you for the surprise tickets to the ice-skating show.”

“Thank you meeting with me regarding the volunteer position in your library.”

Discuss use.

Tell the giver HOW you will use the gift.  This is true even if you were given a gift card or a check.

“I plan to use the gift money towards a new laptop for school.”

If the gift was time or an opportunity, this rule still applies.

“I plan to take the skills I learn from volunteering and apply them to future school experiences/work experiences.”

Mention the past, allude to the future

Note your past and future relationship with the giver.

“It was wonderful of you to come to my party and I look forward to seeing you in the spring.”

Grace

Say thank you AGAIN.  You can’t say it too many times.

Regards

This is just like the complimentary close.

“Love, Monika.”

“Your nephew, Mohommed.”

What’s not in this letter

News about your cat, your wrestling team, your mom’s new car, the ice cream you had at Friendly’s last week, the snow day we had from school.  This letter is all about thanking the giver for his/her courtesy to and consideration of you.