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whitesmoke.com offers 7 tips on how to write a letter of appreciation. They are:

• Don’t forget the point of writing the letter, explain why you are showing your thanks!
• Be honest, people usually know when you’re not being sincere.
• Use a handwritten note or letter for a personal appreciation letter, or company letterhead and sharp printing for a business letter.
• Be direct and concise in your writing.
• Only thank someone for something already done; to thank in advance is presumptuous.
• Be prompt in sending your appreciation letter.
• Whenever possible, address your letter to a specific person.

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