Sean Said:

I need to write a character reference letter for my friend who shoplifted?

We Answered:

I wouldn't write yours sincerely, or yours truely... thats more of a love letter...
I would leave anything like that out, and just put your name, date... blah.
Get ahold of an english book with the format, or google it

I would make sure to use examples about how she has helped others, maybe some reasons she felt the need to shoplift (desperate, sad, angry... ect.)

And maybe that she is not usualy like that and has never done it before (if this were true)

Good luch with it