The Annual Child Letter (ACL) is an activity participated in by both sponsored children and their families as it aims to strengthen the bond and communication between sponsors and their beneficiaries.

Children are given the opportunity to make a handwritten letter that Good Neighbors will give to their corresponding sponsor. In multiple Good Neighbors Field Offices like that of Kilagding-Longanapan, Prieto Diaz, Aguinaldo, and Gigmoto, many children used their creative skills in expressing their gratitude towards their sponsors despite them being miles apart. Although a small token in comparison to the hope and love being shared, the ACL continues to reinforce sponsor and sponsored child relationships.