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Begin with gratitude. Praise God in your letter. Tell God your problems. End the letter. Send the letter to God.

Article:
No matter what is going on in your life, you always have something to be thankful for. Start your prayer letter by acknowledging God for all of the many blessings He has given you in your life. When you are thanking God in your prayer letter, you should start it off as "Dear Lord, I would like to thank you for ____________" and then write down whatever you would like to thank God for. The next step in your prayer letter is to praise God and acknowledge his love. You should tell Him that you love and respect Him. Try writing something such as, "Lord, you are perfect in every way. I will always follow your rules and try to be the best servant to you that I can be." Now is the time to write why you are ultimately praying to God in this letter. Tell him what is troubling you or share your joy with him. Whatever is on your heart, give it to God in this prayer letter. If you are praying to thank God, try writing something like this: "I am thanking you because _________________ and I am grateful, Lord." If you are praying to ask for forgiveness, write something like this: "I come to you humbled and subservient, asking for your forgiveness. I am a sinner, but you have saved me by your grace and offered me your love even though I am not worthy." If you are praying for guidance, briefly explain the situation that is troubling you and ask for His help. For example: "I am struggling with the decision about whether or not to take this new job offer. It is a great opportunity for me, but I am worried about how it will affect my family. Please guide me to the right path and let me know what is Your will for my life." Once you have completed your purpose for writing the prayer letter and said everything you wanted to say, it is time to close your prayer. Bring the prayer to an end with a simple "Amen." You can sign your name at the end of the letter if you want. But it is not necessary since God will know who you are anyways. Of course you don't have to do anything with your letter once you are finished writing it. However, if you want to mail your letter to God, you can send it to him in the mail! Address the envelope as "To God, Jerusalem" and it will eventually be delivered to the famous Wailing Wall in Jerusalem, the holy site where Jews from around the world go to in order to pray to God.