The letter must explain who is gifting the money, where the donor's funds are coming from and the relationship between the donor and the recipient. Here's a sample gift letter you can use to prove that the money is truly meant as an outright gift, with no expectation of repayment.A short letter like this sample gift letter will cover all of the requirements your lender needs. A gift letter is an important, formal, legal piece of documentation that can help explain that a (usually rather large) sum of money was gifted to you. A gift letter is required when a borrower is using gift money as part or all of their down payment on a mortgage. 1-a gift letter (shown below) is what the "gifter" needs to fill out from the lender. It just says that the gifter is not expecting this money back. CBRE has had a hard time finding a new tenant for these suites, in a large building that is otherwise all filled up.