Sample 1: 

Dear Lisa,

I just wanted you to know how much I appreciate the extra effort you made to cover for me during my period of absence.

I know how hard you already work, and I am well aware of the additional demands which my workload placed on you.

I have acknowledged the extraordinary efforts you made, and they will not be forgotten.

I hope to be in a position to reciprocate whenever you need me. Thanks again.

Sample 2:

Dear Lisa,

I just wanted to send you a short not thanking you for taking care of my files while I was on vacation.

I know how stressful your own workload is, and I can appreciate that by carrying my additional workload, you probably had very little free time last week.

Again, I’m very grateful for what you did, and I would be happy to reciprocate whenever you feel you need some time off.

Thank you!

source: businessletters.com

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