Although a verbal thank-you for a gift may seem simpler to do, it just isn't as effective as sending a sincere thank-you note or letter. This is even truer today, when letter writing is almost a lost art. As a general rule, thank-you notes are flexible when it comes to the beginning, middle, and ending format. Regardless of the style you adapt for such letters, you should strive to acknowledge the gift or event (giving detail or providing sufficient explanation) and end with a sentiment that leaves a lasting impression.