This would depend on your individual circumstances. Keep the letter professional and to the point. Try not to waffle about pointless information. The most effective letters of courtesy will leave the overall point of view in the readers' mind, as opposed to you ending the letter about how wonderful the weather has been of late.
If possible, try and address it to the specific person who has helped you or provided the service. This gives it a much more personal feel. Below is an example based on a customer sending a letter to her real estate agent who has helped her during a stressful time. You could alter this to suit your own circumstances.
Dear ...
I am writing to thank you for all your help and patience during the sale of our home. Selling our home has proved a stressful experience for us in the past but you made this a pleasant, calm and quick experience with no stress involved.
We greatly appreciate your help,
Another example may be after a job interview. The point of this type of courtesy letter is to show the employer how keen and committed you are and also as a polite gesture to thank them for the opportunity they have given you. In this case a letter could look like this:
Dear ...
It was very enjoyable having the chance to meet with you last week and discuss my suitability for employment with (company name). The job, as you presented it, seems to be a very good match for my skills and interests and I feel I would bring some invaluable traits to the position.
I appreciate the time you took to interview me. I am very interested in working for you and look forward to hearing from you in the near future.
If possible, try and address it to the specific person who has helped you or provided the service. This gives it a much more personal feel. Below is an example based on a customer sending a letter to her real estate agent who has helped her during a stressful time. You could alter this to suit your own circumstances.
Dear ...
I am writing to thank you for all your help and patience during the sale of our home. Selling our home has proved a stressful experience for us in the past but you made this a pleasant, calm and quick experience with no stress involved.
We greatly appreciate your help,
Another example may be after a job interview. The point of this type of courtesy letter is to show the employer how keen and committed you are and also as a polite gesture to thank them for the opportunity they have given you. In this case a letter could look like this:
Dear ...
It was very enjoyable having the chance to meet with you last week and discuss my suitability for employment with (company name). The job, as you presented it, seems to be a very good match for my skills and interests and I feel I would bring some invaluable traits to the position.
I appreciate the time you took to interview me. I am very interested in working for you and look forward to hearing from you in the near future.