I have included links to a sample letter for a younger child and a sample letter for an older child. Generally, my 'customers' are between the ages of two and nine. So you could assume that the younger child sample would be for around ages 2-5 and the older child sample would be for around ages 5-9.
This is not always going to be the case, though, as I might be sending to two siblings, ages 7 and 9, or to two siblings ages 2 and 4. As the variables with ages and reading comprehension levels are so many, I generally try to talk about books that both a 2 year old and a 9 year old would enjoy having read to them.
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