[Your letterhead, if desired; if not, your return address]
[Date of letter-month, day, and year]
[Recipient's first and last names]
[Company name]
[Street or P.O. box address]
[City, State ZIP code]
Dear [recipient's name]:
As I look forward to Memorial Day and reflect on all its significance, my thoughts turn to you and how honored I am to be your friend. You have given up so much to serve our country in the U.S. Navy, as you have put your personal goals on hold, moved to many locations, and even at times risked your life. I truly admire and appreciate you for everything you have done and continue to do, and I wanted you to know that.
Next time you are in town, please let me know so we can get together. In the meantime, stay safe and know that you are in my thoughts. I hope Memorial Day is a meaningful day for you.
Warmly,
[Signature]
[Sender's first and last names]