[Your letterhead, if desired; if not, your return address]

[Date of letter-month, day, and year]

[Recipient's first and last names]
[Company name]
[Street or P.O. box address]
[City, State ZIP code]

Dear [recipient's name]:

Roses are red, violets are blue, sugar is sweet…but you're the sweetest!! What a great son you are. You are fun, silly, playful, kind, loving, smart, handsome, and so much more. I love all the time we spend together and love seeing you grow and change as you become more precious to me every day.

Happy Valentine's Day from my heart to yours. I'm sending you lots and lots of hugs and kisses.

Love,

[Signature]

[Sender's first and last names]