Hi,
We are not permitted to pay back a lender beyond the actual funds lent, and therefore we are not permitted to thank a lender. [Note that many authorities do permit a simple "thank you" as part of basic manners. - MT]
One who publishes a book with the aid of a loan should not thank the lender in the ackknowledgements. However, one may write something along the lines of, "Blessings are sent from Heaven to so-and-so, who generously..." because this is simply a statement of fact and a fulfillment of one's own obligation to publicize performance of mitzvot. [Of course, this assumes that the lender does not wish to be anonymous.]
(Rav Moshe Feinstein, Igrot Moshe Yoreh Deah 1:80)
Have a great day,
Mordechai
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