As a Mom who worked in child care and education, I have to say that the letter will certainly be appreciated. I definitely agree that seeing it and having it is special. Also, with regards to gift cards and gift certificates, or for that matter any little token, attempt to find out from a co-worker perhaps what she likes if you don't already know. My sister was a school teacher for several years, and after Christmas every year, she inevitably spent time at the mall returning items that she could not use (skin sensitivity issues) or exchanging, when possible. Also, have you considered "making" a gift? Depending on how old your son is, you could allow him to help, or incorporate his hand print. Canvas bags from Michael's, Ben Franklin, etc. are relatively inexpensive and easy to decorate. You could use fabric paint to write her name, and then "trace" your sons hand print and write his name in the print or under the print. Perhaps add his age and the month/year. Another idea, if you're craft/creative would be to buy an undecorated picture frame from a craft store (A.C. Moore, etc.) and allow your son to decorate it (or you can if he's too small to help), and then put a photo of your son with her, or just your son, if you don't have one of him with her, in the frame. Tip: Your son's name and age should be on the back of the photo, along with the month/year it was taken. Also, that info could be put on the frame, as well as her name "Miss___" and a short message. Hope these ideas are helpful.