[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]:

I'm sure you have no idea just how much you have touched my life in countless ways for my entire life. Yes, you raised me and taught me so many things, but most importantly, you taught me what love and commitment are. You taught me to believe in myself and in my dreams. You've been there for me through life's joys and challenges. I know I'm the person I am today because of you. I could not have asked for a better mother. And I just want to say "thank you" from the bottom of my heart, even though those two words could never begin to express my gratefulness.

Happy Valentine's Day! I hope it's a love-filled day for you.

Much love,

[Signature]

[Sender's first and last names]