(For Christmas Gift)

My dear ————,

I will not attempt to express the satisfaction I felt when I received your splendid gift at Christmas time.

Sincerely,

My dear ————,

Few things could have pleased me more than your very lovely Christmas gift. I am most grateful to you for it.

Sincerely,

My dear ————,

I want to thank you very much for the fine Christmas gift. It is splendid to be remembered by one’s friends, for it is an expression of kindly regard, which, I assure you, is mutual.