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Course title: Elements of Business Writing
Selected bibliography:
• Geffner, A: Business English – A Compete Guide to developing An
Effective Business writing Style, Barron’s, 2004
• Bly, R: The Encyclopedia of Business Letters, Fax Memos , and E-
Mail, Career Press, 1999.
• Bond, A: 300 + Successful Business Letters for All Occasions,
Barron’s, 2005
• Brieger, N and Comfort, J: Language Reference for Business
English, Prentice Hall International, 1992
• Stanton, AJ and Wood, LR: Longman Commercial Communication,
Longman, 1992
A. The business letter
1. When to use a business letter
2. Parts of a business letter
3. Letter format
4. Different types of business letters
2. Parts of a business letter
Business letters are written on the company’s letterhead stationery,
which includes the organization’s full name, full address and telephone,
fax number, and e-mail adddress. The parts of a business letter are:
-Date
-Attention line
-Inside address
-Subject line
-Body of the letter
-Complimentary closing
-Signature
-Reference initials
-Enclosure notation
-Copy notation
! Not all of the above components are always used (the “Attention line”,
“Subject line” and “Enclosure” notations)
a. Date
The dateline in a letter is typed three or four lines below the last line of the
letterhead.
The standard dateline in the United States and various other countries is
the full name of the month (no abbreviations), followed by the day and the
year. A comma separates the day of the month from the year.
Ex: August 18, 2009
In Europe and many other countries the most widely used format to write a
date is: day, followed by the month and the year.
Ex: 5 November 2009
! In order to avoid confusion in international correspondence, do not use
numerals to indicate a month, but always type out the full name of the
month, ex: 05-09-2009
b. Attention line
The attention line is sparingly used in business letters. It should be used
when the letter is addressed to a company, organization or department as a
whole, but you want it to be handled by a specific individual within that unit. It
should be underlined or printed in capitals, and it may appear before or after
the inside address.
Ex:
ATTENTION: MS. TERRY ROBERTS
c. Inside address
This is the address of the reader printed as it will appear on the envelope. It is
usually typed two lines below the date or the attention line.
Ex:
Mr. Kenneth Maxwell
Corporate Planning Development
XYZ Company, Inc.
00 Highwood Avenue
Midland Park, MA 00000
123 Limited
Attention: Head of Accounting
00 Eaglewood Square
London 0000 000
England
d. Subject or reference line
The subject or reference line is often underlined or printed in capitals and it is
placed under the inside address. The word “Reference” is often abbreviated as
Ref. or Re. Like the attention line, this is often omitted, but its inclusion is a
courtesy to your readers, as it enables them to decide whether the letter requires
immediate attention.
Examples:
Subject: Holiday Schedule for 2009
Your order No. 2338A
Insurance Policy No. B444-AvZ-MA33-35
! Certain companies place the subject or reference line below the salutation of the
letter.
e. Salutation. This varies according to the degree of formality.
Examples:
To a British English American English
Company Dear Sirs Gentlemen
Man (unknown name) Dear Sir Dear Sir
Woman (name unknown) Dear Madam Dear Madam
Person (name and sex
unknown)
Dear Sir/ Madam Dear Sir/ Madam
Man Dear Mr. Bennett Dear Mr. Bennett
Woman (married or widowed) Dear Mrs. Bennett Dear Mrs. Bennett
Woman (unmarried) Dear Miss Bennett/ Dear Ms Bennett Dear Miss Bennett/ Dear Ms
Bennett
Woman (marital status
unknown)
Dear Ms Bennett Dear Ms Bennett
Married couple Dear Mr and Mrs Bennett Dear Mr and Mrs Bennett
Unmarried couple Dear Mr Bennett and Mrs Black Dear Mr Bennett and Mrs Black
Friend or acquaintance Dear Peter Dear Peter
! Important
1. Always make sure that a person’s name is spelled correctly.
2. Always use the person’s name if at all possible. When the
reader’s name is not known, the person’s title is the next best
term in a salutation.
3. If you know the person’s title (for example “President”, “Director
of Operations” or “ Personnel Manager”), but not whether the
person is either a man or a woman, then use this gender-free
title. For example:
Dear President or Dear Director of Operations.
Alternate salutations are:
Dear Client, Dear Customer, Dear Member, and Ladies and
Gentlemen!
f. Body of the letter
The body of the letter is the main part of the business letter. It is
usually single-spaced and has double spacing between paragraphs
and before the complimentary closing.
g. Complimentary closing
It ends the letter and is typed two lines below the last line of the body
of the letter. A comma follows the closing. It can vary in formality and
according to the opening as indicated below
If you start Then close:
British English American English
Dear Sirs/ Sir/ Madam Yours faithfully
Gentlemen Sincerely yours
(Very) Truly yours
Dear Mr/ Mrs/ Miss/ Ms
Bennett (Br.E)
Yours sincerely
Dear Mr/ Mrs/ Miss/ Ms
Bennett (Am.E)
Yours sincerely
Sincerely yours
(Very) Truly yours
Yours (very) truly
Dear Peter (With) Best wishes
(Best) regards
Kindest regards
Personal regards
h. Signature line
The name of the person who signs the letter is typed three or four lines below
the complimentary closing. The handwritten signature is placed between the
complimentary closing and the signature line. One line below the signature line
the position or title of the person who signs the letter is typed.
Ex:
1. Sincerely,
Joseph L. Cotton
Director, Marketing Services
2. Yours truly,
Marion Nicholson
Secretary to Mr. Leaman
h. Reference initials
They follow the signature line and are usually preceded by the writer’s initials in
capital letters and separated by a colon or slash from the initials of the person
who has typed the letter (in lowercase letters).
Example:
JAH:gws
i. Enclosure notation
It is typed directly below the reference initials and indicates that something has
been enclosed with the letter.
Ex:
Enc.: 1 resume/ credit application
Encls.: 3 brochures
j. Copy notation
It is typed directly below the enclosure notation or the reference initials. It
indicates that a copy (abbreviated as cc) of the letter has been sent to the
person who has been named.
Ex:
cc: Maria Vlady
Punctuation
The only letter parts (outside of the body) to be followed by punctuation
marks are the salutation and the complimentary closing. Within the body,
the general rules of punctuation apply.
OPEN: no punctuation is used, except in the body
STANDARD: the salutation is followed by a colon; the complimentary
closing is followed by a comma.
! A comma after the salutation is reserved for private correspondence
NORPNATIONAL ORGANIZATION OF RETIRED PERSONS
123 Main Street, Freeport, Vermont 66622
555-1234 www.anycompany.com
October 14, 20-
Ms. Iva Stravinsky
Attorney-at-Law
2 Any Street
Freeport, Vermont 66621
Dear Ms. Stravinsky
Subject: Guest Lecture
The members of the Freeport chapter of the National Organization of Retired Persons would indeed be interested
in a lecture on "Proposed Changes in The Financing of Medicare." Therefore, with much appreciation, I accept
your offer to address our club.
The NORP meets every Tuesday at 8 P.M. in the auditorium of Freeport High School. The programs for our
meetings through November 20 have already been established. However, I will call you in a few days to schedule
a date for your lecture for the first Tuesday after the 20th that meets your convenience.
The membership and I look forward to your lecture on a topic so important to us all.
Sincerely yours,
NATIONAL ORGANIZATION OF RETIRED PERSONS
Henry Purcell
President
HP/bm
FULL-BLOCKED LETTER STYLE
NORPNATIONAL ORGANIZATION OF RETIRED PERSONS
123 Main Street, Freeport, Vermont 66622
555-1234 www.anycompany.com
October 14, 20-
Ms. Iva Stravinsky
Attorney-at-Law
2 Any Street
Freeport, Vermont 66621
Dear Ms. Stravinsky
Subject: Guest Lecture
The members of the Freeport chapter of the National Organization of Retired Persons would indeed be interested
in a lecture on "Proposed Changes in The Financing of Medicare." Therefore, with much appreciation, I accept
your offer to address our club.
The NORP meets every Tuesday at 8 P.M. in the auditorium of Freeport High School. The programs for our
meetings through November 20 have already been I established. However, I will call you in a few days to schedule
a date for your lecture for the first Tuesday after the 20th that meets your convenience.
The membership and I look forward to your lecture on a topic so important to us all.
Sincerely yours,
Henry Purcell
President
HP/bm
BLOCKED LETTER STYLE
NORPNATIONAL ORGANIZATION OF RETIRED PERSONS
123 Main Street, Freeport, Vermont 66622
555-1234 www.anycompany.com
October 14, 20-
Ms. Iva Stravinsky
Attorney-at-Law
2 Any Street
Freeport, Vermont 66621
Dear Ms. Stravinsky
Subject: Guest Lecture
The members of the Freeport chapter of the National Organization of Retired Persons would indeed be
interested in a lecture on "Proposed Changes in The Financing of Medicare." Therefore, with much appreciation, I
accept your offer to address our club.
The NORP meets every Tuesday at 8 P.M. in the auditorium of Freeport High School. The programs for our
meetings through November 20 have already been I established. However, I will call you in a few days to schedule
a date for your lecture for the first Tuesday after the 20th that meets your convenience.
The membership and I look forward to your lecture on a topic so important to us all.
Sincerely yours,
Henry Purcell
President
HP/bm
SEMI-BLOCKED LETTER STYLE
NORPNATIONAL ORGANIZATION OF RETIRED PERSONS
123 Main Street, Freeport, Vermont 66622
555-1234 www.anycompany.com
October 14, 20-
Ms. Iva Stravinsky
Attorney-at-Law
2 Any Street
Freeport, Vermont 66621
Dear Ms. Stravinsky
SUBJECT: GUEST LECTURE
The members of the Freeport chapter of the National Organization of Retired Persons would indeed be interested
in a lecture on "Proposed Changes in The Financing of Medicare." Therefore, with much appreciation, I accept
your offer to address our club.
The NORP meets every Tuesday at 8 P.M. in the auditorium of Freeport High School. The programs for our
meetings through November 20 have already been I established. However, I will call you in a few days to schedule
a date for your lecture for the first Tuesday after the 20th that meets your convenience.
The membership and I look forward to your lecture on a topic so important to us all.
Sincerely yours,
NATIONAL ORGANIZATION OF RETIRED PERSONS
Henry Purcell
President HP/bm
SQUARE-BLOCKED LETTER STYLE
NORPNATIONAL ORGANIZATION OF RETIRED PERSONS
123 Main Street, Freeport, Vermont 66622
555-1234 www.anycompany.com
October 14, 20-
Ms. Iva Stravinsky
Attorney-at-Law
2 Any Street
Freeport, Vermont 66621
GUEST LECTURE
The members of the Freeport chapter of the National Organization of Retired Persons would indeed be interested
in a lecture on "Proposed Changes in The Financing of Medicare." Therefore, with much appreciation, I accept
your offer to address our club.
The NORP meets every Tuesday at 8 P.M. in the auditorium of Freeport High School. The programs for our
meetings through November 20 have already been I established. However, I will call you in a few days to schedule
a date for your lecture for the first Tuesday after the 20th that meets your convenience.
The membership and I look forward, Ms Stravinsky, to your lecture on a topic so important to us all.
HENRY PURCELL, PRESIDENT
HP/bm
SIMPLIFIED LETTER STYLE
Emails
• To: the name and email address of the person
you are writing to
• From: your name and email address
• Subject: the topic you are writing about
• Cc: the name and email address of someone
you want to send a copy to
Emails
• Bcc: the name and email address of someone
you want to send a blind copy to (i.e. the other
people who receive the message can’t see that
this person has also received a copy)
• Attached: a document or file you want to send
with the email
• Signature: your full name, address and other
details that are automatically put at the end of
your email
To: Paty Gonzales <[email protected]
Subject:
Dear Ms Gonzales
Thank you for your enquiry. I am attaching a
suggested itinerary for a two-week holiday in
Vietnam
To: sales Dept [email protected]
Subject:
Dear Sir or Madam
Please can you send me details of your
prices for a Spirit ZX98 computer, with
delivery charges to London? I need the
computer urgently, so I would be grateful if
you can tell me how soon you could deliver
it.
To: Y.Hui, SHCB [email protected]
Subject:
Dear Mr Hui
Please can you tell me what your bank
charges for money transfers? I would like to
make a transfer to Japan.
To: Ms Margareta Lindell [email protected]
From: Sales Dept, Island World Holidays <sales@island
world.com
Subject: Message
Attached: islandworldbrochure.pdf
Dear Sir Thank you for your email, dated 19 Sept. I have
pleasure in attaching our brochure with details of our tours
to Taiwan. I look forward to hearing from you.
Best wishes Fred Sales Manager
