I say thank you the next time I see/am in contact with someone, but wouldn't write a letter especially.
My mum however writes a letter at the drop of a hat and does thank people for cards.
We do 'unbirthdays' for Gchildren and have done for children until they left home. Traditionally the 'unbirthday' gift is a tube of Smarties!
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. Each to her own.
... or thirds! 