DEAR MISS MANNERS: I’m a terrible procrastinator. I have procrastinated sending thank-you letters for multiple years for multiple events (our wedding, my baby shower, our child’s birthday parties). The worst offense is our wedding, five years ago. Is it ever too late to send a thank-you letter? Could I send a single thank-you now, for the gifts and attendance to all these events? GENTLE READER: Yes, but it had better be a good one. Being a procrastinator is not a decent excuse, and Miss Manners is not going to let you off the hook by declaring a statute of limitations. What you need to atone f…