[Your letterhead, if desired; if not, your return address]
[Date of letter-month, day, and year]
[Recipient's first and last names]
[Street or P.O. box address]
[City, State ZIP code]
Dear [recipient's name]:
Thank you so much for the beautiful set of dishes that you gave me for my birthday. What a surprise this was. I am already putting the dishes to good use, and they look absolutely perfect on my table. I will be sure to send you some photos of the dishes soon so you can see how great they look with my decor.
Thank you again for your thoughtfulness and such a wonderful, generous surprise.
[Sender's first and last names]