The employee may obtain during his employment service a letter of thanks from the bodies legally authorized to do so, and this results in different legal effects according to the party to which the letter of gratitude was directed. Therefore, we reviewed the legislations that dealt with the subject of the letter of gratitude, such as the Discipline Law of State and Public Sector Employees No. (14) of 1991 and Resolution of the (dissolved) Revolutionary Command Council No. 155 of 2000 and the implications of both of them and the problems that arose regarding their opposition and application, and the opinion of the Iraqi State Council Regarding it، At the end of the research we concluded that each of them has a field of application and that there is no conflict in the legislation. Rather, there is confusion among some ministries and departments that are not related to a ministry in understanding the field of each legislation as well as the jurisprudence of others that have arranged legal implications on the thank you book without a legal basis due to the wrong interpretation. For legal texts.