Following receipt of a gift, help, greeting, congratulations or attendance as a guest, we need to take some time to express our gratitude. Although in many cases appreciation could be conveyed by phone calls, a thank-you letter seems more thoughtful. By writing the letter, you show your respect. The letter is usually made up of three parts. First, you begin your letter by briefly expressing your appreciation. Second, you need to be specific about what is appreciated. Third, you end your letter by conveying your gratitude again and expressing good wishes.

日常工作和生活中，当我们受到他人关心、支持、款待和帮助，或收到礼物、问候、祝贺时，常常需要向对方表示感谢。尽管我们也可以通过电话等口头方式表达感谢，写感谢信似乎让人感觉更有诚意。感谢信一般由三部分构成。首先简单表达感激之情，然后可进一步说明所要感谢的事由，最后应再次道谢。