Adams Media, Inc., (publishers of A Cup of Comfort and The Rocking Chair anthologies), is looking for stories written as letters for a new book. Tentative title: Letters to My Mother: Tributes to the Women Who Gave Us Life—and Love. The book is scheduled for publication in late 2006, and will contain "true stories written by people of all ages—who celebrate the valuable lessons learned from the mothers in our lives."
Be sure to read the very detailed guidelines, including links to sample letters. Some important points: letters "should have a clear beginning, middle, and end," and run 500-750 words. You can submit previously published material, "with the exception of stories that have been or will be published in a mass market anthology (print) distributed in North America." You may submit multiple letters. Electronic submissions are preferred. Deadline: May 14, 2006 (Mother's Day here in the United States).
Payment is low: $10, on publication. "The author whose letter is chosen as the most inspirational will receive $100. The best letter submitted by a child will receive $50." You'll also receive a copy of the book when it is published.
And if you're writing a letter for Mom anyway....