In the above example, whether it was one letter, or all the letters, the cost would be the same. These days, things like the letterhead on stationery is easy enough to change, it's a simple matter of changing the electronic font. In the old days however, the biggest cost for decisions like this was the changing of the huge stacks of already printed paper. Any government agency used to keep huge stacks of pre-printed letterhead paper and franked envelopes and to not waste all this, the change would be carefully coordinated with the dwindling supply of the old stationery first. Since most printing is electronic forms now, the changeover costs now depend mostly on headcount and number of locations. Some government agencies have 2,000 people, and some have 200,000 people, and they all need new chipped ID cards, business cards and office signage. A small agency like the Federal Housing Finance Administration (FHFA) could probably do the change for under $5 million. Changing over a big agency, like the Internal Revenue Service (IRS), would run in the tens of millions.