IT'S a nice thought when people write a thank you note to family and friends for the gifts, regardless of what they cost for Christmas nnd birthdays.

Few parents insist on their children writing thank you letters these days.

Parenting has become less formal and letter writing is one of the things that has suffered.

A simple thank you from a child, written by them, is a lovely gesture of appreciation and should be encouraged.

SHEILA BRENNAN (Mrs), Bombay Street, Blackburn.