Select a poem by an American author or write your own poem about work, play, love, or a topic that appeals to you. It is not necessary to select poems about issues relevant to the aging process. Once you have your poem, you can write the letter. Start your letter with a friendly greeting, such as "Dear Friend," Write a short introduction: open with one or more friendly statements and state your purpose for writing the letter. The body of the letter explains why you chose the poem and your personal reaction to the poem. End your letter with a positive and uplifting message. Include your poem or let the senior citizen(s) know where they can find the poem you selected. For the complimentary closing, include "Sincerely," or "Best Wishes," (or another complimentary closing) followed by your name.