1 Main Steps

Purpose of the Letter

Clearly establish what you want to achieve with the letter - whether it is to
persuade others to take action, to promote or advertise, or to propose your ideas.
The key to writing business letters is to get to the point as quickly as possible and
to present your information clearly.
Recipient(s) of the Letter
The typical audience is other professionals. It is generally
required that you provide a detailed background about
your purpose. A letter should be short and clear and not
open to misinterpretation.

2 Letter Structure
When writing a business letter, you follow a general format. A business letter is a way to effectively
communicate a message; information should stand out to readers as they scan the document.

Letterhead
Your company's name, address, telephone
number, fax number and email address and
your web address. Other information may
be required depending on the legal status of
your business.
Name and address
Always include the recipient's
name, address and zip code
and the job title if applicable.
Make sure that you use the
correct spelling of the names.

Dr. Ian R. Smith The Sales Director

24 Shamrock Way Animal Food Ltd.
London, N16 7RT East Bank House
Baker Street
Norwich NO3 6HN
Mrs. H. Clark
Adair & Rho Ltd.
2037 Park East Suite 255
Los Angeles California 90020
United States
Date
Always date your letters. Never abbreviate, e.g.
January to Jan.; do not use the place name in
front of the date:
→ 25th June 2002 or 25 June 2002 (British)
References
→ June 25, 2002 (American)
These are optional. They are a good idea if you have a
large volume of correspondence. If used, the writer's
initials come first, and they are capitalized.
Example: Our Ref: KR/ma
 Writing Business Letters

Salutations
The type of salutation depends on your relationship with the
recipient. Always try to personalize the letter thus avoiding the
dear sir/madam situation. If unsure to whom you should address a
letter, always call an organization to find a contact.
• Dear Sir Body
is used to a man whose name we do not know • Make sure you have the relevant accurate
• Dear Sirs (the Americans often use Gentlemen:) facts available.
is used to address a company • The body of a business letter is typically
• Dear Madam single-spaced and has three paragraphs:
is used to a woman whose name we do not know - introductory paragraph
• Dear Sir or Madam (the Americans often use - one or more body paragraphs
Ladies and Gentlemen) - concluding paragraph
is used to address a person of whom we know • Do not use short forms like I don't or he's,
neither name nor sex but I do not or he is
• Dear Mr Jones or Dear Miss or Ms or Mrs Jones • You may want to end the letter with a
is used to address a person who's name we know sentence signifying that you have an
• Dear John - Dear Mary ongoing relationship (maybe there is
is used to address a friend unfinished business?)
We look forward to hearing from you …

Complimentary Close and Signature

Your signature should be followed underneath by a typed version of your
name and your job title. In Britain, the complimentary close depends on the
salutation that was used.
Salutation Complimentary Closes
Dear Sir Yours faithfully (British)
Dear Sirs In Americans English often
Dear Madam Yours truly, Truly yours, Cordially or Best regards
Dear Sir or Madam even in formal letters
Dear Mr Jones - Dear Miss or Yours sincerely (British)
In Americans English often
Ms or Mrs Jones
Yours truly, Truly yours, Cordially or Best regards
Dear John - Dear Mary Yours truly, Kind regards or Best wishes (British)
Cordially or Best regards (American)

Copy Line
The copy line is used to let the reader know that other people are
receiving a copy of the document. Use the following symbols and follow
the symbol with the names of the other recipients, listed either
alphabetically or according to organizational rank:
• c.c. for carbon copy
• b.c.c: blind copy End Notations Enclosures
If you include other material in the letter, put 'Enclosure', 'Enc',
or ' Encs ', as appropriate, two lines below the last entry.
Enclosure(s)
………….
…………..
or
Enclosure (1) → which means two documents including the letter

© 2002 , xll 2
 Writing Business Letters

3 Useful Language

Beginning
• We are writing to let you know that … or
… to confirm … or
… to request … or Referring to previous contact
… to ask … • Thank you for your letter of June 12 …
• With reference to our telephone conversation in Friday …
• Further to …
Giving Good News Offering Help
• We are pleased to … • I would be happy to …
Giving Bad News
• You will be pleased to learn that …
• Unfortunately … • Would you like us to …
• I am afraid that …

Enclosing Documents
• I am enclosing … Sales Letter
• Please find enclosed … • We are a company with over 8 years experience in …
• We have pleasure in enclosing … • You will note that …
• Enclosed you will find … • We feel that you will want to …

Complaints and …
• I strongly object to an extra charge of … Enquiries/Orders
• This is the third time …. • Please would you send me …
• This mistake must be corrected as soon as possible. • I'm interested in …
• Please ensure that this problem does not arise again. • We would appreciate more details about …
• On .. we sent you an order for …. Although you • We wish to order …
advertisement promised delivery within .. • On… I purchased … I would like to know if it
• I hope I shall not be obliged to take this matter further. is still available …
• The best solution would be … • With reference to your advertisement in … we
… Adjustments would like to order …
• There seems to be an error/some misunderstanding … • Thank you for your quotation of …
• We received your letter of … complaining of an extra charge • It is essential that the goods are delivered before …
…
• The mistake was due to … This is being corrected at the Apologising
moment and … • We are sorry for the delay in replying …
• The reason for the … • I regret any inconvenience caused …
• We have closely … and can find no fault … • We would like to apologize for …
• … and in this case we are not willing to … • We regret the delay in despatching the ….
• Unfortunately we had problems with …
Referring To Future Contact • Once again we apologize for the inconvenience.
• We look forward to hearing from you …
• We look forward to receiving an order from you …
• Looking forward to seeing you …
Closing Remarks
• Thank you for your help …
• Please contact us again if we can help in any way … or… if there are any
problems/questions …
• If we can be of further assistance, please let us know or
… please do not hesitate to contact us …

© 2002 , xll 3
 Writing Business Letters
Exercises
Answer the question
1. What do you write at the beginning of a letter to
Joe Smith if you know the person personally? ………………………………………………
2. What do you write if you are friends?
………………………………………………
3. How do you end a letter you started with "Dear
Mr Smith"? ………………………………………………
4. How do you write the date (today's date)
………………………………………………
5. Write the opening of a confirmation letter
(delivery of the ordered goods is on its way) ………………………………………………
6. Write the opening of a complaint (you have
written twice already - no answer) ………………………………………………
7. Write the opening of a letter confirming
arrangements made earlier by phone ………………………………………………
8. Write the opening of an apology for an incorrect
delivery ………………………………………………
9. Write the opening of a letter containing an
attachment ………………………………………………
10. Write the closing of an apology letter
………………………………………………
11. Write the closing of a letter, offering your help
………………………………………………
12. Write the closing of a letter, expressing that
you're expecting an answer ………………………………………………

Add the missing words

Dear Mr Jefferson

I recently received a ………………………. from a Mrs Sanders, a valued customer of ours. She
………………………. a French dinner service and silver cutlery for 12 persons from us. Your company
…………………………. these to her address.

Mrs Sanders has written to ……………………….. that the purchases arrived ………………………. (in
pieces). We were always ………………………. of the quality of our products and would like an
explanation as to how this could have happened. Even though the items are insured, our reputation is at
stake.

I would be most grateful if you would reply as soon as possible so that this matter can be resolved to
everyone's satisfaction.

Yours ……………………………………………….
Valerie Spencer
Valerie Spencer
Customer Services Manager

© 2002 , xll 4