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Firstly, begin with a salutation relating to your relationship with that person. For example you may write 'Hi Tom!' to your friend but to your boss you may write 'Dear Mr. Jones.'

Then, don't begin with 'thank you.' There is no need to add 'I am writing to thank you for' which can sound over-formal and fake. Simply say something like ' I was thrilled when I received my beautiful necklace. It's gorgeous!'

Then explain (without going on too much) how you hope to use the gift, eg 'I would like to use the gift card to buy some lovely CDs, that were just released!'

DON'T SAY: You shouldn't have, I can't believe you bought me something, Pity I've already got one, My present to you was terrible in comparison, I owe you.

DO SAY: It's such a wonderful gesture, I'll treasure it, it will really compliment me, I can't wait to (use) it, thank you so much, I've always wanted one.

Use positive words eg wonderful, thrilling, beautiful rather than negatives. For example, say 'It's so beautiful' rather than 'It's terribly beautiful' or 'It's very kind' rather than 'It's awfully kind.'

Finally, give wishes for the new year and mention how much you enjoyed Christmas. Ask the person whether they enjoyed it. Or, if they had you over for Christmas, thank them...and if you had them mention what a pleasure it was and how it really brightened up your Christmas.

You might like to include a photo or use festive stationery for a special touch.

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Your thank you letter should be hand-written because this shows that you took some time with it rather than used the mail-merge, or copy and paste function on your PC. For the same reason, it is especially nice if the interview thank you letter is written on high-quality stationary or card stock.

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Q: How do you write a Christmas thank you letter?
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