I am not sure about the US requirements as I am Australian but I assume it's similar and there are difficulties and strict requirements particularly for younger Asian women.
They generally must demonstrate some ties back to Thailand to indicate they plan to return..
Family and a steady job are usually the minimum and also enough money to support themselves during their stay.
You may also be required to offer a letter of invitation for her and make a commitment to cover accommodation and other expenses it needed.
Those are just a few points I have heard though friends trying to get a tourist visa into Australia for women from just about anywhere in SE Asia and I expect the US has similar requirements.
Has she been making the visa application herself or through an agent?
In some cases the agents can be helpful as they are familiar with meeting all the requirements to satisfy immigration.
Unfortunately you have the cost of the Agent fees as well
He wasn't asking about a retirement visa which is open to anyone over 50 who can meet the financial criteria..
His question was about visa exemptions which are specifically intended for genuine tourists and not people trying to abuse the system in order to live in Thailand.
You can either extend your current visa exemption 1 time by 30 days at any Thailand immigration office with payment of 1900 Baht and the additional 30 days is added to the end date of your initial 60 day exemption entry..
Or you can leave the country and re-enter for an additional 60 days
Or you could do both..
Extend your current exemption and then before the extension expires you leave Thailand and return for another 60 days..
You should be aware that Thai immigration are cracking down on people who are regularly entering and exiting Thailand simply to gain another exemption.
You may get away with it once but I wouldn't push my luck too much.
If you appear to be abusing the visa exemption entries to effectively live in Thailand (Not a genuine tourist) then you may be refused entry at the border.