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     A business letter has six essential parts: the heading, the inside address, the salutation or greeting, the body of the letter, the complimentary close, and the signature.

  1. The heading should give the full address of the writer and the date of the letter.
  2. The inside address should be identical to the address that appears on the envelope and should give the name and full address of the person to whom the letter is written.
  3. The salutation should be consistent with the tone of the letter.
  4. The body of the letter should follow the principles of good writing.
  5. The complimentary close should be consistent with the tone of the letter and the salutation.
  6. And, your signature should be hand written legibly below the complimentary close.
And, always indicate your official capacity.

     Never write in a negative tone. It's better to express even a negative in a positive. The recipient will be more receptive to what you have to say if you write in a positive tone. The reader does not want to be told what is not; he wants to be told what is.

     Your letter will have more guts if you write in the active voice.
     You should carefully edit your letter before sending it!!!
The Start
Dear Personnel Director, Dear Sir or Madam use if you don't know who you are writing to)
Dear Mr, Mrs, Miss or Ms (use if you know who you are writing to, and have a formal relationship with - VERY IMPORTANT use Ms for women unless asked to use Mrs or Miss)
Dear Frank Dear Frank (use if the person is a close business contact or friend)
The Reference
With reference to your advertisement in the Times,
your letter of 23rd March,
your phone call today, :
Thank you for your letter of March 5th.  
The Reason for Writing
I am writing to enquire about
apologize for
Could you possibly ?  
I would be grateful if you could  
Agreeing to Requests
I would be delighted to  
Giving Bad News
I am afraid that  
Enclosing Documents
I am enclosing  
Please find enclosed :  
Enclosed you will find  
Closing Remarks
Thank you for your help  
Please contact us again if we can help in any way. there are any problems. you have any questions.
Reference to Future Contact
I look forward to hearing from you soon.
meeting you next Tuesday.
seeing you next Thursday.
The Finish
Yours faithfully, (If you don't know the name of the person you're writing to)
Yours sincerely, (If you know the name of the person you're writing to)
Best wishes,
Best regards,
(If the person is a close business contact or friend)

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