The document discusses why and how to write thank you letters after certain events or gifts. It notes that thank you letters are good professionally as they create a written record, have a higher impact on the recipient, and reinforce the efforts of others. It provides guidance on when to write one, such as after a work retreat or party, and what to include like specifically thanking the recipient and focusing on memorable parts of the event without comparisons. The document stresses sending thank you letters in a timely manner within a week and keeping the letter short at 4-5 sentences.