Writing a Thank You Note/Card or Letter is more often than not a task that is taken lightly by most of us. It's not that we can't write one however, most people take this thoughtful gesture for granted in spite of it's easy nature. Start out with determining how long your thank you letter will be then choose a sheet of high quality paper although a store bought blank thank you card will be a very good option, in proportion to your letter size. A personal thank you note should be hand written while those for business may be typed. Your salutation would depend on how close you are to the recipient of the letter. Then write about the appropriateness of the gift, favor or gesture and say the appropriateness of the gift to the person who gave it to you. You may also write about how you intend to use the gift or give the recipient an update of your life. Then close the letter with a final personalized thanks for the gift, favor or gesture that was given you. Lastly, sign your note, "With thanks, ..." and send it right away to the person you intend to give it to. Do keep in mind that Thank You notes must be sent out within a week or two after a gift is received. It may be old fashioned but it is the ultimate in class.