[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]:

It's just unbelievable that we have known each other and been best friends for 16 years-where does the time go? I so appreciate you and our ever-deepening friendship, and I wanted to take this opportunity on Friendship Day to tell you that.

For all these years, you are one of the few people who I know will be there for me, through all of life's many ups and downs. You have no idea how much that means to me, or how much I treasure that. We have shared just as many laughs and fun times as tears and challenges, and the significance of it all is far greater because of you.

Let's make some fun plans to do something special to celebrate Friendship Day sometime soon. I'll give you a call soon so we can come up with a plan. Thank you from the bottom of my heart for being such a special friend!

Love,

[Signature]

[Sender's first and last names]