Thank You for writing a character reference letter for our client. Here's an idea of what we're looking for, but feel free to write whatever you like: The letter may be addressed "To Whom It May Concern." Start your letter by stating who you are, how know our client you and for how long. Then provide any specific examples of our client's good character you have observed or otherwise know about. If nothing specific comes to mind, just make more general statements about his/her good character.