Business Letter Format and Structure

Chapter 1
Business Letter
Business letters are written on the company’s letterhead

stationery, which includes the organization’s full name, full
address and telephone, fax, or telex numbers, and (if available)
the e-mail address. 1
A business letter is a letter written in formal language,
usually used when writing from one business organization to
another, or for correspondence between such organizations and
their customers, clients and other external parties. The overall
style of letter will depend on the relationship between the
parties concerned. There are many reasons to write a business
letter. It could be to request direct information or action from
another party, to order supplies from a supplier, to identify a
mistake that was committed, to reply directly to a request, to
apologize for a wrong or simply to convey goodwill. Even
today, the business letter is still very useful because it produces
a permanent record, is confidential, formal and delivers
persuasive, well-considered messages.2
A business letter is usually a letter from one company
to another, or between such organizations and their customers,
clients and other external parties. The overall style of letter
depends on the relationship between the parties concerned.
Business letters can have many types of contents, for example
to request direct information or action from another party, to
order supplies from a supplier, to point out a mistake by the
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Alan_Bond]_Over_300_Successful_Business_Letters_f(BookFi.org. Page 1
2
https://wawanoutsider.wordpress.com/2012/10/24/definition-business-letter/
1
letter's recipient, to reply directly to a request, to apologize for
a wrong, or to convey goodwill. A business letter is sometimes
useful because it produces a permanent written record, and may
be taken more seriously by the recipient than other forms of
communication.3
The letter is often evidence of an arrangement or a
contract, and must therefore be written with care; even the
shortest and most usual of letters may have this importance.
The need for thought in writing is clear when you realize that
in speaking – either face to face or by telephone – the reaction
to the spoken word can be seen or heard immediately, but
reaction to a letter is not known until the answer is received.4
When you have written a letter, read it through
carefully; see that you have put in everything you intended, and
have expressed it well; read it again, trying to put yourself in
the place of the receiver, to find out what impression your letter
will make.
It is obvious that what has been said in the previous
paragraph becomes even more important when you write a
letter in a foreign language. Unless you know that particular
language very well you are certain to translate some phrases
from your own language literally; these phrases may then
convey quite a different meaning from that intended. It is in
any case impossible to translate all business phrases literally as
each language has its own characteristic idiom. With this in
3
Guffey, Rhodes and Rogin. Business Communication: Process and
Product. Third Brief Canadian Edition. Thomson-Nelson, 2010. p. 183–
214.
4
F. W. King and D. Ann Cree. English Business Letters. Longman Group
Limited 1979. Page 1
2
mind we have given as large a selection as possible of English
phrases in general uses.
A question frequently asked is: ‘How long should a
good letter be?’ The answer is: ‘As long as is necessary to say
what has to be said.’ The manner of interpreting this varies, of
course, with the writer, and also very greatly with the
nationality of the writer.
Because the aim of the letter is to secure the interest of
the reader, and his co-operation, the letter should begin with
the sentences that will introduce the matter without undue
delay, and polite forms to help the introduction must not be too
long. The letter should continue with the subject itself and all
necessary information or arguments connected with it, but the
wording must carry the reader along smoothly; jerky, over-
short or disjointed sentences spoil the impression. The letter
should have a suitable ending-one that is not long but makes
the reader feel that his point of view is being considered. This
is especially necessary when sellers are writing to buyers.
Waste of time in subsequent letters should be avoided
by giving all the information likely to be required, unless the
writer purposely refrains from going into too much detail until
he knows the reaction of his correspondence.
A good vocabulary is necessary, both in your own and
foreign languages; repetition should be avoided as much as
possible, except where the exact meaning does not allow any
change of word.
Everyone has a characteristic way of writing, but it
must be remembered that the subject of the routine business
letter lacks variety and certain accepted phrases are general
use. This is of great help to the foreigner, who can rely on them
3
to compose a letter that will be understood. Let us say, perhaps,
that a routine business letter is like a train, running on a railway
track, whereas other letters are like cars that must, of course,
keep to the road but are otherwise given greater freedom of
movement than a train.
The growing use of the telephone and telegraph is also
reducing correspondence in this age when, as never before,
‘time is money’. Another factor is the increasing personal
contact in international trade. With any one part of the world
only a few hours’ flying time from any other it is not surprising
that many businessmen prefer to make personal visits in order
to discuss important matters on the spot.
Other modern conditions and tendencies that have their
effect on the nature of correspondence are the establishment of
foreign companies by large international organizations,
business tie-ups between pairs of firms in different countries,
export and import controls and restrictions, currency controls
and the financial policies of governments.
The really competent correspondent therefore needs to
understand something of the principles and practice of modern
commerce. There is no room in this book for even an outline of
these principles, but some brief explanations of certain
procedures are given in order to help the less experienced
student to understand the letters that follow.
A. Introduction5
1. # When do you need to write a formal letter to a business or

other organization?
5
Rebecca Hughes, Exploring Grammar in Writing: upper-intermediate and
advanced (Cambridge University Press, 2005) Page 29
4
# Have you ever had to write a business
letter in English?
2. What is the main purpose of this letter?
Dear Sirs
Translation Brochure
I should be grateful if you would send us your brochure

and price list about your translation services.
We are currently developing our sales literature and web

sites and are interested in translating these into five
languages apart from English.
I look forward to hearing from you.
Yours faithfully
Abdullah
Mohammad Abdullah
Marketing Manager
B. Language Working in Context
1. Patterns of noun phrases.
a) Put the following letter back into the correct order.
1) I'd also like to know what discount you offer.

2) Sincerely yours,
3) I need it by mid-October in time for Christmas.
4 l look forward to hearing from you.
5) Dear Mr. Young
5
6) Finally, how soon after ordering can you deliver?
7) Please could you send me information about your lates
Latest computer games
8) Re: reference
latest computerfor computer
games. games
b) Choose the correct word below
1) Acknowlege - acknowledge
2) Accommodation - acommodation
3) Aquire - acquire
4) Across - across
5) Adress - address
6) Altogether - alltogether
7) Approximatively - approximately
8) Independent - independent
9) Itinerery - itinerary
10) Permanent - permanent
11) Pronounciation - pronunciation
12) Received - received
13) Reccomend - recommend
14) Recipient - recipiant
15) Seperate - separate
2. Fill in the blanks with suitable words.
a) Business letters serve as a/an............................. in case

of dispute in business transactions.
b) It is ..................... for the businessmen to remember all
facts without correspondence.
c) Business letters build ................... for a businessman.
d) Business letters are written to...................information.
6
e) Business letter is the most.................... mode of
communication
3. Given below are certain statements. Write ‘T’ against true
statements and ‘F’ against false statements.
a) Letter is a form of written communication.

b) Through business letter personal contact can be
maintained between buyer and seller.

c) Business letters lead to decline the goodwill of the firm.

d) Letter is a convenient and economic mode of
communication.

e) Business letters do not help in removing
misunderstanding between buyer and seller.

7
Chapter 2
The Letter Heading and the Layout
Business letters are often the first form of

communication that is seen by those you are or wanting to
conduct business with. A poorly written business letter may
cause someone to have a negative idea of your business. When
business letters are written well, with correct spelling,
punctuation and tone, they have a greater impact on your
business. Ultimately, this cam lead to increase profits and
greater success for you and your company.
Business letters are usually typed on notepaper bearing
a specially designed heading which provides the reader of the
letter with essential information about the organization sending
it. Normally the heading will include the company’s name and
address, its telephone numbers and telegraphic addresses, the
type of business it is engaged in, its telex code and Value
added Tax number, and in many cases the names of the
directors. It is becoming increasingly common for firms to
print an emblem or trademark on their stationery.6
2.1. The parts of a business letter.
We have discussed above the qualities of a good

business letter. The quality will be maintained if we give
proper attention to each and every part of the letter. Let us now
learn about the different parts of a business letter.
The essential parts of a business letter are as follows:
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8
1. The Heading
The heading of a business letter usually contains the name

and postal address of the business, E-mail address, Web-
site address, Telephone number, Fax number, Trade mark
or logo of the business (if any)
2. The Date
The form in which the date is written in this letter – 02 June

2015 – is probably the simplest and the clearest of all the
current forms used in the English-speaking world, but there
are alternative ways of writing the date, for example:
August 25 2008 (Americans put the name of the month first)

25th August 2008, and
August 25th 2008
Some firms still insists on a comma before the year, but

others consider this unnecessary. It is important to note that
the name of the town or city where the letter originates is
not repeated before the date, although this is normally done
on the Continent.
3. The Reference
- This is typed on the same line as the date, but on the

left, and consists of the initials of the person who signs
the letter (HUH) and those of the typist (SM).
- It indicates letter number and the department from

where the letter is being sent and the year. It helps in
9
future reference. This reference number is given on the
left hand corner after the heading. For example, we can
write reference number as AB/FADept./2003/27
4. Inside name and address
This includes the name and full address of the person or

the firm to whom the letter is to be sent. This is written on
the left hand side of the sheet below the reference number.
Letters should be addressed to the responsible head e.g.,
the Secretary, the Principal, the Chairman, the Manager
etc. Example:
Fred Flintstone Abdullah

Sales Manager The Manager
Cheese Specialists Inc. Delagrange Medicine
456 Rubble Road Jl. MT Martono 25
Rockville, IL Malang-Jawa Timur
69315
5. Subject or Reference Line
The subject or reference line (which is often underlined) is

placed below the inside address. This line is used if you
want to include or refer to a file or reference number (e.g.,
of an order, the name of a special project or a certain date).
The word “Reference” is often abbreviated as Ref. or Re:
Examples: Subject: Holiday Schedule for 2016
: Ref.: You’re Order No. 2338A
: Re: Insurance Policy Ni. B444-AvZ-
BIN25-08
10
6. Salutation
The salutation directly addresses the recipient of the letter

and is followed by a colon (except when a friendly,
familiar, sociable tone is intended, in which case a comma
is used). Notice that in the simplified letter format, the
salutation line is eliminated altogether. If you don't know
whether the recipient is a man or woman, the traditional
practice has been to write "Dear Sir" or "Dear Sirs" — but
that's sexist! To avoid this problem, salutations such as
"Dear Sir or Madame," "Dear Ladies and Gentlemen,"
"Dear Friends," or "Dear People" have been tried — but
without much general acceptance. Deleting the salutation
line altogether or inserting "To Whom It May Concern" in
its place, is not ordinarily a good solution either — it's
impersonal.
The best solution is to make a quick, anonymous phone call
to the organization and ask for a name; Or, address the
salutation to a department name, committee name, or a
position name: "Dear Personnel Department," "Dear
Recruitment Committee," "Dear Chairperson," "Dear
Director of Financial Aid," for example.
7. Body of the Letter
This comes after salutation. This is the main part of the

letter and it contains the actual message of the sender. It is
divided into three parts.
a. Opening part – it is the introductory part of the
letter. In this part, attention of the reader should be
drawn to the previous correspondence, if any.
11
b. Main part – this part usually contains the subject
matter of the letter. It should be precise and written
in clear words.
c. Concluding part – it contains a statement of the

sender’s intentions, hopes or expectations
concerning the next step to be taken. Further, the
sender should always look forward to getting a
positive response. At the end, terms like Thanking
you, With regards, With warm regards may be used.
8. Complimentary Close (CC)
The complimentary closing ends the letter. The "Sincerely

yours" element of the business letter is called the
complimentary close. Other common ones are "Sincerely
yours," "Cordially," "Respectfully," or "Respectfully
yours." You can design your own, but be careful not to
create florid or wordy ones. Notice that only the first letter
is capitalized, and it is always followed by comma.
(formal closing) Yours truly, Respectfully yours,

(less formal closing) Sincerely, Sincerely yours, Cordially,
(personal closing) Regards,Personal regards, Love always,
With love,
9. Signature
This part may consist of actual signature, the name of the

signer, and his or her position and title in the company.
Sometimes the name of the company is also inserted before
the signature and below complimentary close. This is called
12
company signature. But it is often omitted in less formal
letters.
10. Enclosures
To make sure that the recipient knows that items

accompany the letter in the same envelope, use such
indications as "Enclosure," "Encl.," "Enclosures (2)." For
example, if you send a resume and writing sample with
your application letter, you'd do this: "Encl.: Resume and
Writing Sample." If the enclosure is lost, the recipient will
know.
11. Copies
If you send copies of a letter to others, indicate this fact

among the end notations also. If, for example, you were
upset by a local merchant's handling of your repair
problems and were sending a copy of your letter to the
Better Business Bureau, you'd write this: "cc: Better
Business Bureau." If you plan to send a copy to your
lawyer, write something like this: "cc: Mr. Raymond
Mason, Attorney."
12. Post script
This is required when the writer wants to add something,

which is not included in the body of the letter. It is
expressed as P.S.
For example: P.S. – In our offer, we provide
two years warranty
13
Not all of the above components are always used. The
“Attention line”, “Subject line”, and “Enclosure” notations are
used only as they apply to a particular letter.
Let us now look at an example of a letter:
FOURNIER ET CIE
79 Prince Albert St. England
Heading Phone: 01 388 5599
Equipment Tools
Reference HUH / MK
Date 20 October 2009
Inside name Jane Smith, Executive Director

Xavier Foundation
555 S. Smith St.
Washington, D.C. 22222
Salutation Dear Ms. Smith,
Subject Line Subject : Sales Literature and Price List
Opening When we attended the International

Electronics Trade Fair in London last month, we
visited your stand and saw a very interesting
demonstration of your automatic high-security
garage doors. The ability to drive straight in and out
of your garage from the comfort of your car, as well
as your emphasis on theft protection appealed to us.
14
We believe that there is a ready market for this in the
United States.
Body Our Company is a wholly owned subsidiary

of the international Zetax Corporation, well-known
in the security and theft prevention industry.
Closing Would you please send us your current sales

literature and price list? Of course, we will be glad to
provide the usual credit and trade reverences if we
decide to order from your company.
CC Yours Sincerely
Signature Henny
Henny Uswatun Hasanah

Marketing Director
Enclosure Enc: -
CC: Jennifer Anniston
2.2. Styles of Business Letters
According to the arrangement or lay out, business

letters can be identified as full-blocked, blocked, semi-blocked
or modified blocked, square blocked, and simplified.
15
1. Full-blocked
All letter parts begin at the left margin. It is the fastest

arrangement to type and mostly used.
Dreamtime Movies Universal Ltd

54 Oxford Road, Skagnes SK3 4RG
Tel: 0223 123 4567 Fax: 0223 765 4321
Email: info@dreamtimemovies.com.uk
AP/SM
25 August 2008
Lingua Services Galactic Ltd

69 Milk Street
LONDON SW7 6AW
Dear Sirs
I should be grateful if you would send us your brochure and

price list about your translation services.
We are currently developing our sales literature and web sites

and are interested in translating these into five languages apart
from English.
Yours faithfully,
Andrea Philips
Andrea Philips
Marketing Manager
16
2. Blocked
All letter parts begin at the left margin, except the dateline,
complimentary close, company signature, and writer’s
identification (writer’s signature), which start at the
horizontal center of the page.
HEADING
AP/SM 25 August 2008

69 Milk Street
LONDON SW7 6AW
Dear Sirs


from English.
Yours faithfully
Andrea Philips
AndreaPhilips
Manager
17
3. Semi-blocked or Modified Block
This style is similar with a blocked letter except that the

beginning of each paragraph is indented five or ten spaces.
HEADING
AP/SM 25 August 2008

69 Milk Street
LONDON SW7 6AW
Dear Sirs

We are currently developing our sales literature and

web sites and are interested in translating these into five
Yours faithfully,
Andrea Philips
Andrea Philips
Marketing Manager
18
4. Square-blocked
This is the same as a full-blocked letter with two changes:

the date is typed on the same line as the start of the inside
address and ends at the right margin; reference initials and
enclosures reminder are typed on the same lines as the
signature and signer identification. This arrangement save
spaces, allowing longer letters to fit onto a single page.
HEADING
Lingua Services Ltd 25 August 2008

69 Milk Street
LONDON SW7 6AW
Dear Sirs


from English.
Yours faithfully
Andrea Philips
AndreaPhilips AP/SM
Marketing Manager
19
5. Simplified or AMS (Administrative Management
Society)
This style is the same as full blocked, except:

a. No salutation or no complimentary close is used.
b. An entirely capitalized subject line must be used.
c. The signer’s identification is typed in all capitals
d. Lists are indented five spaces unless numbered or

lettered (in which case they’re blocked with no periods
after number/letter)
This style is extremely efficient but impersonal.
HEADING
25 August 2008

69 Milk Street
LONDON SW7 6AW

20
We are currently developing our sales literature and web
sites and are interested in translating these into five
Andrea Philips
AndreaPhilips
Marketing Manager
AP/SM
Exercise 1
Read the letter below.
ise The Jameson Construction

P.O. Box 250808
Melbourne, Australia
LL/BDW
2 September 2010
The Aluminium Alloy Co. Ltd.

97 Sersan Mesrul Street
Great Britain 12345
Dear Sirs
21
Invitation to come to the party
Our records show that you have been a customer of PJ Party

Inc. since our grand opening last year. We would like to thank
you for your business by inviting you to our preferred customer
Spring Extravaganza this Saturday.
Saturday's sales event is by invitation only. All of our stock,

including pajamas and bedding will be marked down from 50-
80% off.* Doors open at 9:00 AM sharp. Complimentary
coffee and donuts will be served. Public admission will
commence at noon.
We look forward to seeing you at PJ's on Saturday. Please

bring this invitation with you and present it at the door.
Yours Faithfully,
Linda Lane
Linda Lane
Store Manager
Now answer or do these questions.

1. Fill in the blanks
a) The complementary close must be in accordance with

the..........
b) Below the signature and name of the writer, his ......... is

also written.
c) In the main part of the body of the letter ......... is written.

22
d) Dear Sir is the form of...........
e) The body of the letter is usually divided into .......

part(s). .
2. Identify the parts of the letter.
3. According to its arrangement, what do you call the style of

the letter?
4. Change the letter into at least four different styles (choose

one of them).
23
Chapter 3
Inquiries and Replies to Inquiries Letter
3.1. Letters of Inquiry
A letter of inquiry is usually written to ask for specific

information or sales literature about products and services,
price lists, catalogues, terms of business, quotations, discount
schedules, dealer prices, the name of a dealer or local supplier,
or free samples or materials. Letters of inquiry are also referred
to as request letters. Most letters of inquiry are short. They can
be sent by mail, telex, fax, or e-mail. If necessary, you can
include information about what type of company you are and
how you heard about the company that you are writing to.7
As any other request letter, inquiry should be specific
and brief, reasonable, and provide complete and accurate
information. Study and compare these two inquiries.
1.
THE JAMESON CONSTRUCTION

Harbour Road, Australia 20983
Our Ref. KC/BDW 04 November 2015
Dear Sir/Madam,
7
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9
24
Could you please send us your current catalogue
and price list of the video recorders advertised in this
month’s issue of Professional Video Equipment News?
We are operating a video production facility and are
particularly interested in Models AA5 and AA8.
Please, reply as soon as possible as we would
like to make a purchasing decision early next month.
Sincerely yours,
Kwain Caine
Kwain Caine
Managing Director
2.
PT. ABDURAHMAN PERSADA
Jl. Ujung Harapan Raya No. 57
Kabupaten Bekasi
2 December 2011
PT. PRIMA NUGROHO

Jl. Krakatau Blok A7 No.43
Bekasi Timur
Dear Sir or Madam,
We saw your product at International Design of Shoes

Fair in Mega Bekasi on 1 December 2011 and made
interested us.
25
Please send types of sample, the terms and catalogue of
the shoes. If the cost is low and the types of sample are
interesting, we will order your product.
We are looking forward to receiving your reply soon.
Yours faithfully,
Deni
Deni Soeltoni
Head of Distributor
EXERCISE A
1. You have seen an advertisement in the trade press for a
small electric motor made in England. Write to the
manufacturer, asking for full details and offering your
services as an import agent.
2. Write a letter of enquiry on behalf of your firm to P.T.

Maju Mundur Cantik, Batu-Malang, asking for patterns of
cloth for men’s suits.
3. Some days ago you went to a trade fair. You saw that
several new computer sets were displayed there by P.T.
Duta Informatika, Jl. Pemuda 02 Surabaya. Write a letter to
ask information about the ranges, prices, and any other
important information.
26
3.2. Replies to Inquiries
Any replies should be specific and complete to answer

the inquiries. But, it does not have to be brief because it must
be helpful and sales oriented. Therefore, in most cases it
includes more than just the original request to promote your
products. It should begin by thanking the inquirer.
A reply to an enquiry from a regular customer is
normally fairly brief, and does not need to be more than polite
and direct. Provided the supplier is in a position to meet his
correspondent’s requirements, his reply will generally:
(a) Thank the writer of inquiry letter for the letter in question.
(b) Supply all the information requested, and refers both to

enclosures and samples, catalogues and other items being
sent by separate post.
(c) Provide additional information, not specifically requested

by the customer, so long as it is relevant.
(d) Conclude with one or two lines encouraging the customer

to place orders and assuring him of good service.
See the examples of enquiry and its reply below.
THE ALFY CONSTRUCTION CO

Jl. MT Haryono 234, Malang 65145, Telp. (0341)
654321
AR/SGH 07 July 2015
27
The Sisters Co. Ltd.
Tokugawa St. 45
Nagoya NGY21 BDW
Japan
Dear Sirs
We have seen your advertisement in “The Jakarta

Post”, and would be grateful if you would be grateful if
you would kindly send us details of your computers.
Please quote us for the computers that might be

appropriate for new modern offices. Will you please
also indicate delivery times, your terms of payment, and
details of discounts for regular purchase and large
orders.
We look forwards to hearing from you soon.
Yours faithfully,
Alfy Rahmawati
Hj. Alfy Rahmawati
Purchasing Manager
Read again the example of the inquiry above. These are

the possible answers. The first answer is with brochures, and
the second is with quotation.
28
a.

Tokugawa St. 45
Nagoya NGY21 BDW
Japan
AM/SH 10 July 2015
Hj. Alfy Rahmawati

Purchasing Manager
The Alfy Construction Co.
Jl. MT Haryono 234
Malang 65145
Indonesia
Dear Ms. Rahmawati
We thank you for your letter of 07 July, and are glad to

inform you that have a great range of computers for
modern office. We are enclosing a brochure for the
items you are interested in.
We can guarantee delivery in Malang within 4 weeks of

receiving your orders. Besides the brochures, we are
enclosing details of our term of payment, and would be
happy to discuss discounts with you if you would
kindly let us know how large your orders are likely to
be.
29
We are looking forward to hearing from you, and
ensure you that your orders will receive our immediate
attention.
Yours faithfully,
Akari Mato
Akari Mato
Sales Manager
b.

Tokugawa St. 45
Nagoya NGY21 BDW
Japan
AM/SH 10 July 2015
Hj. Alfy Rahmawati

Purchasing Manager
The Alfy Construction Co.
Jl. MT Haryono 234
Malang 65145
Indonesia
Dear Ms. Rahmawati
We thank you for your letter of 07 July, and are glad to

inform you that have a great range of computers for
modern offices. Our computers are really up to date and
beautifully designed.
30
We can quote you the following prices:
$ p
Sisters A450 Executives 200 00
Sisters B607 Trendy 150 50
Sisters C987 Practical 150 00
C.I.F. Surabaya 500 50

Insurance 25 50
625 00
We will able to ship the computers within 3 - 4 weeks

of receiving your orders.
We are enclosing full details of our terms of business,

and have sent you by separate post a set of descriptive
brochures of our products.
We are looking forward to hearing from you, and

ensure you that your orders will receive our immediate
attention.
Yours faithfully,
Akari Mato
Akari Mato
Sales Manager
31
Exercise B Read the following enquiry and reply it.
PT. ABDURAHMAN PERSADA

Jl. Ujung Harapan Raya No. 57
Kabupaten Bekasi
PT. PRIMA NUGROHO 2 December 2011

Jl. Krakatau Blok A7 No.43
Bekasi Timur
Dear Sir or Madam,
When we attended the International Electronics Trade Fair in

London last month, we visited your stand and saw a very interesting
demonstration of your automatic high-security garage doors. The
ability to drive straight in and out of your garage from the comfort of
your car, as well as your emphasis on theft protection appealed to us.
We believe that there is a ready market for this in the United States.
Our company is a wholly owned subsidiary of the

international Zetax Corporation, well-known in the security and theft
prevention industry.
Would you please send us your current sales literature and

price list? Of course, we will be glad to provide the usual credit and
trade reverences if we decide to order from your company.
Yours faithfully,
Deni
Deni Soeltoni
Head of Distributor
32
Chapter 4
Orders Letters
4.1. Order Letter

In the previous chapter, we have studied about letters of
enquiry and reply to enquiry. The prospective buyer after
receiving the reply to his enquiry letter may decide to place on
order with that business house which offers goods at minimum
price and at favorable terms and conditions. Letters written by
a buyer to the seller giving the order to purchase the goods is
called order letter.
A letter of order is a document that confirms the details
of a purchase of goods or services from one party to another. It
usually includes more information about what you are
ordering, like quantity, model number, or color, the payment
terms, and the matter in which the products are to be shipped.
When the recipient receives this letter, they will process the
order and send the merchandise.
The order that you write must include complete,
accurate information because incomplete orders will result in
delayed deliveries, wrong merchandise, etc. these are the
information that you must include in your order:
a. Reference to a source of information (magazine, trade
fair, associates, internet, etc),
b. List of goods to be ordered,
c. Quantity, quality, price, catalog number (if any),
d. Details of delivery and payment, and
e. An order number.
33
See the example below:
Mancini Long Shirt

Troy D. Mancini
4220 Straford Park
Harold, KY 41635
Ref. HB/K/2002.27 17 July 2015
Mr. Bharat Fans

Hyderabad Fine Textile
Kuala Lumpur, Malaysia 45673
Dear Mr. Mancini,
Thank you for your letter of 15 July, also for the

samples of tweed.
Please forward the following lengths:

1. 40 m lengths tweed, shade no 33
$ 25.15 per m
$ 27.40 per m
$ 30.00 per m
By JNE Road to the above address, catalogue no. 25
34
Your terms are acceptable. Please deliver by 25 August
as the tweed is required to complete an urgent export
order.
Yours sincerely,
George
George Washington
Chief Buyer
Besides, the order may be written on an order form and

enclosed with a short letter or simple form as follow:
Order No …
ORDER
From : ……………… To :
…………………
Date :
……………………
Please supply …………………………………
Quantity Description Made Price
35
Deliver to : ………………………
Signed ………………………… (buyer)
4.2. Acknowledgment of Order

If the order is a first order from the customer, it should be
acknowledged by welcoming the new customer and expressing
pleasure at receiving the order. An acknowledgment letter lets
the customer know that the order has arrived safely. It may
constitute an acceptance or may not. See the example
FINE TEXTILE LTD.

KELSO, ROXBURGHSHIRE, RBG 20035
RA/ST
29 March 2015
Mr. George Washington

Chief Buyer
Thompson & Brothers Ltd.
16 Flash Street
Glasgow, HB 020983
Dear Mr. George Washington

36
Thank you for your order no 68 of 20 March 2015 for the
length tweeds. We have the good in stock and shall send
them tomorrow by rail.
You should therefore receive them in seven days.
Yours sincerely,
Robert
Robert Anderson
Sales Manager
4.3. Letter of Regret (Refusing Order)

Sometimes a firm has to refuse orders because of many
reasons, such as: being out of stock, bad reputation,
unfavorable terms, size of order, etc. whatever your reason,
you must be polite in writing your customers. The words refuse
or reject has a negative tone. So, avoid them and use decline or
turn down instead.
4.3.1. Out of stock

You may be out of stock or no longer produce it. In this
situation actually you have an opportunity to sell the other
products. When you do not produce the goods anymore, don’t
criticize the goods. Instead, offer him an alternative. See the
following example:
FINE TEXTILE LTD.

KELSO, ROXBURGHSHIRE, RBG 20035
37
RA/ST
29 March 2015
Mr. George Washington

Chief Buyer
Thompson & Brothers Ltd.
16 Flash Street
Glasgow, HB 020983
Dear Mr. George Washington
We are pleased to have your order, but we are sorry to

say that we are completely out of stock these items. And
it will be at least seven weeks before we get our stock
again for there are now two machines only operated since
the other one is out of order.
Please contact us then if you still have not got the similar
items.
Yours sincerely,
Robert
Robert Anderson
Sales Manager
4.3.2. Bad Reputation

The customer may have bad reputation from settling
their account. In this case, you may not be rude in replying his
38
order. State your refusal in diplomatic ways. See these
examples:
a. We would only be prepared to supply on a cash basis.
b. As there are too many orders we have received before,

it seems unlikely that we could deliver within the next
year.
c. I am sorry to say that we must turn down your order as

we have full order goods at present and can not give a
definite date for delivery.
4.3.3. Unfavorable Terms

You may not like the terms asked by the customers.
There many terms of business involved in the order, like
delivery, discount, or payment.
If the unfavorable term is about delivery you cant write:
a. Delivery could not be possible within the time given in
your letter.
b. Two mounts must be allowed for delivery, as we

ourselves have to get raw materials and rely on our
suppliers.
If the unfavorable term is about discount:

a. It would be very uneconomical for us to offer our
product at 30x trade discount as we work on a low
profit margin.
b. The usual cash discount is 5x, which is 5x lower than

the figure you mentioned.
39
c. The discount you ask for us is far more than we offer
any of our customers.
If the unfavorable term is about payment:

a. We only accept payment by irrevocable L/C.
b. We never offer quarterly terms on initial orders, even to

customers who can provide security. However, we
might consider this sort of credit once we have had
three orders.
c. Our company relies on quick sales, and very low profit,

and therefore we cannot offer long-term credit facilities.
If the unfavorable term is about size or quantity, it may be too

large or too small. If the unfavorable term is because of the too
large quantity, you can write:
a. We are only small company and possibly cannot handle
an order for more than 20,000 units.
b. Our factory does not have facilities to produce 40,000

units a week.
If the unfavorable term is because of a too small quantity, you

may write:
a. We only supply orders for the garments by the gross.
Therefore, we suggest you try a boutique rather than a
manufacturer.
b. Our factory only sells materials by 30 meter roll which

cannot be cut up.
40
c. The shirts we manufacture are only sold by dozens. We
never sell individual garments.
Exercise 1
1. Join the two halves of these sentences so that they make
good sense.
a) I never sign a letter

b) I often choose to write
c) I usually telephone
d) Please check my in-tray
e) I shall be able to confirm this
f) I shall be able to confirm this
g) We cannot confirm the order
h) Please reply at once
i) Please reply as soon as possible
1) Although a phone cell is quicker.

2) After I have checked our stock position.
3) Before I have read it through.
4) In order to save time.
5) Because we do not have sufficient stocks.
6) Until we have checked our stock position.
7) While I am away at the conference.
8) So that we can order the supplies we need.
9) When I have consulted our works manager.
2. Complete the dialogues from a sales meeting at a computer
store. Use the words bellow.
about suggestions think

agree idea should
41
A I think we should change the store layout.
B I don’t ........... I agree
A How .................. including more free software?
B I don’t think we should do that
A why don’t we increase advertising?
B That’s a good ......... . .
A Does anyone have any ...........?
B Well, why don’t we offer a free set-up service?
A Maybe, we ............... offer more options.
B I ‘m not sure about that.
A I think should try to increase internet sales.
B I .............. .
42
Chapter 5
Packing and Advice of Dispatch
5.1. Packing and Advice of Dispatch

Anyone who has ever tried to pack a Christmas parcel
and who has known the frustration that this seemingly simple
operation can entail will agree that packing is an art. So badly
is it often done that by the time the parcel reaches its
destination it may be reduced to a shapeless mass by the not
very gentle handling it has received on its journey. Only really
‘healthy’ parcels come through the ordeal of transport
unscathed.8
The real art of packing is to get the contents into a nice,
compact shape that will stay that way during the roughest
journey, and wrap the lot with a good strong cover of some
kind. Somewhere between the thin brown paper parcel that
tears open at the first touch and the heavy box that gets there
all right but costs more in postage than the contents are worth,
lies the happy medium that makes the whole thing practical.
This, on a large scale, is the problem that faces the
despatch department of every firm, especially the export firm.
The buyer has a right to expect that his goods will reach him in
perfect condition, and the seller has to pack them in such a way
that they will do so. Nothing is more infuriating to a buyer than
to find his goods damaged, or part missing on arrival: and
nothing is more likely to lose a customer. In the export trade
serious delays may result, causing the customer great loss. It is
because of these dangers that large export firms have
established a special department for export packing, and the
hole question is under regular review. New packing materials
8
Limited 1979. Page 55-63
43
are being developed which are light and strong, and new
methods being found to ensure the safe transport of heavier
goods. Many export firms employ a specialist export packer or
forwarding agent to do their packing for them.
The general plan in all packing is to make the goods
secure for the kind of journey they have to make, but to keep
the package as small and light as possible. Transport costs on
land usually depend on the weight, but on the sea the size of
the package is also important.
For correspondence, you will find the following list of
specialised terms useful:
A. PACKING CONTAINERS
Bag Generally made of paper, linen, canvas, rubber, or

plastic.
Sack A larger, stronger version of a bag, usually made of

jute.
Carton Made of light but strong cardboard, or fibreboard, it has

double lids and bottoms which are fixed together.
Sometimes several cartons are made up into a single
package, held by metal bands.
Box Stronger than a carton, made of wood, cardboard or

metal, sometimes with a folding (hinged) lid.
Case A stong container made of wood. For extra strength,

cases may have battens fixed to their tops, bottoms and
sides. When thin wood is used, metal bands or wires
44
will be passed around the case. Cases are often
lined with various materials to prevent damage by
water, air, insects, etc.
Crate This is like a case, but it is not fully enclosed. It has a

bottom and a frame, and is sometimes open at the top.
Crates are often built for the particular thing they have
to carry. Machinery packed in crates needs a special
bottom, called a skid, to facilitate handling.
Container A very large, robust, metal construction, varying in

length from about ten to about forty feet. It is
normally sealed at the consignor’s factory and
transported unopened until it reaches its
destination. Containers are carried by rail, road
and by ship. They may be watertight and airtight,
and goods sent in them cannot be lost or stolen.
Containers are a recent development, and they can
make transportation very economical.
45
Drum A cylindrical container for liquids and powders,
usually made of metal or plastic, but sometimes wood
or strong cardboard.
Barrel A wooden drum. Hoops are used to strengthen barrels.

There are various sizes of barrels, and some are known
as casks, hogsheads and kegs.
Bale A package of soft goods (usually textiles) wrapped in

protective material.
Tin A small metal container which paint, oil and a

variety of foodstuffs are packed in. (U.S.A. can)
Carboy A glass container, used for chemicals, protected in a

padded metal or wicker cage.
Bundle Miscellaneous goods packed without a container.
46
B. TERMS USED IN CONNECTION WITH DESPATCH
AND TRANSPORT OF GOODS
Packaging
to pack; airtight; battened; bolted; braced; cleated; covering
material; filling material; insulated; lining; locked; nailed;
padding; screwed; sealed; waterproof; wrapping
Despatch
to consign; to despatch; to send; bulk; capacity; dimensions;
gross weight; mass; net weight; space; volume; weight
Transport
carriage; cartage; carter; charges; dues; freight; load; lorry;
lorry-load; overland; rail; railway; road; transport; to
transport; truck; van; barge; canal; lighter; to tow; in tow;
towage; tug; waterway
At the docks
chain; crane; derrick; hook; lifting gear; porter; ship-load;
sling; steve-dore; tackle; to discharge; to load; to unload; to
stack; to stow
C. SPECIMEN SENTENCES: INSTRUCTION AND

bINFORMATION ON PACKING, ETC.
[1] Supplier’s information to customer
47
1. The 0-5 litre size tins of paint will be supplied in strong
cardboard cartons, each containing 48 tins. Gross weight 50
kg. The 1 litre size will be packed in cartons of 24, also of
gross weight 50 kg.
2. All powders are wrapped in polythene bags and packed in

tins, the lids of which are sealed with adhesive tape.
3. Fibreboard boxes are used to reduce freight. These boxes

are not returnable.
4. We supply sulphate crystals in 50 kg. and 100 kg. sack of

impregnated jute, so that contamination during transport is
unlikely.
5. All bags have an inner waterproof lining.
6. We supply these machines in specially designed crates. If

not returned to us within 3 weeks, the crates are charged to
you at £5 each.
7. All export bicycles are wrapped in strong waterproof

material at the port and packed in pairs in lightweight
crates.
8. A special crate with reinforced bottom will be needed for

the transport of such a large machine, and both padding and
bolting down will be essential. The cost would be in the
region of £20 plus total freight charges of £25.
9. To save freight we suggest packing in a crate with

reinforced base, and oveall waterproof wrapping. A solid
case as proposed by you would be uneconomical.
48
10. Export crates for goods of the type you name are
completely enclosed by plywood, and firmly battened.
11. Partial boarding of the crate will save freight and give
ample protection to the contents.
12. Export orders are put up in strong cases, cleated and wire-
strapped. Solid packing and stuffing inside the cases gives
protection from vibration and jarring.
13. A light case reinforced by battens would meet your

requirements and be much cheaper than a solid wooden
case, as the former would be non-returnable.
14. Carbon tetrachloride is supplied in 500 kg. drums. The

drums are of steel, with double hooping as reinforcement.
15. These products are available in strong metal drums of 1, 2,

5, 10 and 20 litres.
16. The most economical size for you would be our 50 litre
carboy. Carboys may be retained by you without charge for
2 months.
17. All preparations, chemicals, etc., are supplied in stout fibre

drums of 50 kg. capacity, and wrapped in sealed polythene
bags.
18. Pitch and tar are delivered in wooden barrels of capacity

200 litres.
49
19. We will pack the material in bales of size approx. 2 metres
length and 3 metres girth. The protective canvas will be
provided with ears to facilitate lifting.
20. When the various items of your order are complete in our
warehouse we will pack them into bundles of suitable size
for shipment.
21. Your poles will leave here in bundles of 61, wrapped in

sacking and firmly clamped by wire bands.
[2] Customer’s instructions to supplier

22. We do not object to packing in cartons, provided the flaps
are glued down and the cartons secured by metal bands.
23. Please limit the weight of any one carton to 15 kg. and
metal-strap all cartons in stacks of 4.
24. If cartons are used, please supply each chemical in strong

polythene bags to ensure protection from damp.
25. Please sort the smaller metal parts in canvas bags before
packing in the crate.
26. Please wrap each item separately in grease-paper.
27. Crates must not exceed an overall length of 3 metres.
28. The bottom and back of the crate must be strongly boarded.
29. Packing in sturdy wooden cases is essential. Cases must be

nailed, battened and secured by overall metal strapping.
50
30. Valves and all delicate parts are to be wrapped in soft
material and firmly packed in cardboard boxes. These in
turn are to be packed in cases in such a manner that
movement inside the cases is impossible.
31. Cases must have an inner lining of stout, damp-resisting

paper.
32. The packets must be made up in piles of suitable size

before being given their air-tight tinfoil cover, and then
packed in cases. The cases must be cleated and battened so
as to eliminate the risk of damage by pressure.
33. Please cut vent-holes in the cases to minimise

condensation.
34. Overall measurements of each case must not exceed 1.5 m.

× 1 m. × 1 m.
35. Please supply 4 carboys, heavily padded and packed in a

single crate.
36. Please make our order up into bales of about 200 kg.,
covered with waterproof fabric and strapped vertically and
horizontally with metal bands.
[3] General instructions from customer to supplier

37. When packing, please take into account that the boxes are
likely to receive rough handling at this end and must be
able to withstand transport over very bad roads.
51
38. We give you on the attached sheet full details regarding
packing and marking. These must be strictly observed.
39. The greatest care must be given to packing and crating, as

any damage in transit would cause us heavy loss.
40. Please convey the finished goods by your own transport to

our forwarding agent’s warehouse, where they will be
repacked for shipment.
41. When packing is complete, please notify our agents,

Messrs....
42. Please use normal export containers unless you receive

special instructions from our agents.
43. As the goods will probably be subjected to a thorough

customs examination, the cases should be of a type which
can easily be made fast again after opening.
44. Tanks must be completely drained of fuel before the

vehicles are crated, and all oil removed from sumps.
45. All polished parts of the machine are to be wrapped and

generously padded to avoid scratching and knocking
against the container.
46. Rope or metal handles should be fixed to the boxes to

facilitate carrying. No grip-holes must be left in the boxes.
[4] Despatch
52
47. We are pleased to advise you that your order no. 32 has
been despatched, packed in 12 100 kg. cases, in accordance
with your instructions.
48. As requested, we have included a packing note with your

goods, and have pleasure in enclosing a further copy of the
note.
49. Your order for shipment per S.S. Dover Castle on 3 March
was collected yesterday by your forwarding agent.
50. We have pleasure in informing you that your order is now

ready for despatch, and we await your instructions.
51. Your goods were despatched this morning, carriage

forward as requested.
52. In view of the urgency of the order, we have despatched it

today by train, so that the goods should reach you
tomorrow.
53. We enclose our pro-forma invoice, on settlement of which

your order will be despatched without delay.
54. We have today executed that part of your order which we

could supply from stock. The remainder may be subject to
a delay of three to six weeks. Our invoice for the goods
despatched is enclosed.
55. Your order has been despatched by road tansport to avoid

risks of frequent handling.
53
56. The enclosed invoice shows a charge of £3 each for
carboys. The amount involved will be credited to you on
receipt of the returned empties.
57. Our packing charge includes £1 for the drum, which sum
will be credited on return.
58. Please return empties, carriage forward, to our depot.
59. Cartons are not charged and are not returnable.
MARKING
There are 3 principal types of marking which may have to be
done on export packages:
1. The consignee’s own distinctive marks.
2. Any official mark required by authorities.
3. Special directions or warnings.
In addition, weights and dimentions may be required.

Good clear marking is essential if the goods are not to go
astray, and for this reason marks are usually made by paint,
inks or dyes through a metal stencil. Wooden cases are
sometimes marked by burned impressions in the wood itself.
Under 1 we have the shippers’ or importers’ own marks, which
are registered and so serve as identification. These marks are as
important to the many people engaged in shipping as the
address on an envelope is to the postman. They include the
name of the port of destination.
Under 2 we have special marks demanded by the country of
export or import. Some countries require the name of the
country of origin of the goods to be marked on every package,
and weights and dimensions may also be required.
54
Under 3 we have some special instructions regarding manner
of handling, loading, lifing, etc., and various warnings both for
the owner’s and the carrier’s benefit.
Specimens of marks
1
K R LTV X X
Durban X
3
Brisbane Singapore
2
FOREIGN PRODUCE OF SOUTH AFRICA
Net weight 100 kg. Dimensions
Gross weight 125 kg. 1m. × 1.5m. × 2.25m.
Tare 25 kg.
3
THIS SIDE UP TOP
FRAGILE KEEP DRY
STOW AWAY FROM HEAT ACID−WITH CARE
USE NO HOOKS OPEN THIS END
TO BE KEPT COOL DO NOT STOW ON DECK
DO NOT DROP INFLAMMABLE
GLASS WITH CARELIFT HERE
PERISHABLE HANDLE WITH CARE
In the past it very often happened that even clearly marked

containers were roughly handled or wrongly stored−simply
because the stevedores loading or unloading them could not
understand the directions: these can be understood by speakers
of any language. Here are some examples:
55
Marking instructions
60. Please mark all cases XL Cape Town and send to our
agents’ warehouse at Funchal.
61. All boxes are to be marked as usual, but please number

them consecutively from 1 to 11.
62. All marks other than our own and the name of country of
origin are to be removed from the crates before shipment.
63. Kindly stencil our shipping marks in letters 10 cm. high,

and give gross and net weight on each box.
64. We attach a list of marks and numbers for the various

packages. Please give great care to clear and correct
marking.
Supplier’s confirmation of execution

65. Your instructions as to marking have been accurately
carried out and the goods packed with all the care of our
experienced despatch staff.
56
66. We are pleased to confirm that your instructions regarding
packing and marking have been accurately executed by our
forwarding agents in London.
EXERCISES
1. You have been samples of Finnish wine glasses at a trade
fair, and would like to import a large quantity of them.
However, you have heard that the manufacturer in question
tends to pack his products rather carelessly, with the result
that consignments often include large numbers of broken
glasses. You have also heard that crates often arrive late
because insufficient marking.
Discuss with your fellow-students how wine glasses should

be packed, and then send an order to the goods are to be
packed and the containers marked.
2. Write a letter for your firm to an English engineering firm,
ordering a special machine. Give packing and marking
instructions.
3. Send an order to a Swiss manufacturer of optical

instruments, giving full packing instructions.
4. Describe how your firm wants its order for textiles packed.
The goods are for export to a tropical country.
5. Answer an enquiry for industrial chemicals, quoting prices

of various containers, sizes, and method of packing.
6. A cycle manufacturer has just despatched some bicycles

and accessories to an overseas customer. Write the
manufacturer’s letter to the customer, telling the customer
57
how the goods have been packed and marked, and how
despatch has been effected.
5.2. Delays in delivery
Because of a certain cause, goods do not arrive at a

certain destination. The supplier may know it before or after it
happens. In this case you, as the supplier, must keep the
costumer informed. Tell him what has happened or will happen
so the consignment has not come or will not come on time. Tell
also what you have done or will do to put the thing correct.
Some examples of sentences telling the problems are:
a. I am writing to tell you that there will be a there week’s
delay in delivery. This was due to a fire at our bandana
works which destroyed most of the machinery.
b. I was surprised and sorry to hear that your consignment

(order No. BH45)is held up in Tanjung Priok because
of the strike in the harbor.
See the example in the next page:
Phantom manufacturing ltd

Pahantom works, pier, pasuruan, Indonesia
Tel. (0343) 58024
Mr. H. Majid 24 October 2014

Majid Enterprises
Grande road, India
Dear, Mr. Majid

58
I am writing to you concerning your order, no op788
which you placed four weeks ago. At that time we had
expected to be able to complete your order well within
the delivery we gave you which was 15 September, but
I was surprised and sorry to receive a telegram from our
shipping agent that your consignment was held up in
Singapore harbor because of the engine failure of the
M.B NANDINI
This means that we have to wait the agent to repair
the boat or send the other one. The agent told us that it
may take some time, but we are confident that your
consignment will arrive at your premises by the middle
of November.
We regret this unfortunate situation over which
we had no control and apologize for the inconvenience.
Please let us know if you have other alternatives
concerning this matter. Thank you for your
consideration.
Your Sincerely,
Soe’oed
H.M Soe’oed, S.H.
Sales Manager
59
Chapter 6
Invoicing, Accounting and Settlement of Accounts
Accounting, banking and payments are subjects which

have a vocabulary and phraseology of their own. When you
have mastered these you will not have any great difficulty in
writing the letters connected with them, for the principles of
accounting and banking are almost universal. In this chapter we
shall study only the correspondence connected with invoicing,
accounting (i.e. book-keeping), terms of payment and simple
payments. 9
When the customer’s order is received by the
manufacturer it is acknowledged by letter or postcard. (See
Chapter 5) It is then passed for execution−by the Sales
Manager or his department –and the work of packing the order
can begin; or, in the case of goods not in stock, the order is sent
to the factory for manufacture. In either case, there is paper-
work to be done, as many of the manufacturer’s departments
(Sales, Accounts, Despatch, etc.) must have details of the
order. A great deal of time and work is saved by the modern
practice of using one kind of printed form for this purpose,
copies in different colours being sent to the different
departments. Details of the customer’s name, goods ordered,
order number, terms and any special instructions will be typed
on this form, with space left for the price of the various items
ordered. In this way, the accounts department can also use one
of these copies as the invoice, or make out as many copies as
are needed for a shipping order.
The invoice is an important document in the export trade, as
copies may be required by banks, export/import agents,
9
Limited 1979. Page 64-83
60
shipping companies, customs authorities, and consulates. It is
therefore one of the shipping documents, and as there are other
types of invoices, this one is called the commercial invoice.
Here are some of the terms and abbreviations connected with

invoicing and accounting:
Dr. ( = Debit) Cr. ( = Credit)

a/c ( = account) c/f ( = carried forward)
b/f ( = brought forward) Bal. ( = Balance)
c.w.o ( = cash with order) N/C ( = no charge)
The invoice will be sent to the customer by post, or through an

agent of a bank. (See Banking, Chapter 9) In the case of single
or isolated transactions, payment is then required, either before
delivery or on delivery of the goods. This method of payment
is called payment on invoice.
Here is a specimen British export invoice:

TELEPHONE TELEGRAMS:
01-723-7720 ‘LEAPLAND’ LONDON
Lea Price & Co. Ltd. EXPORT
MASTER
LONGLAND HOUSE. 20-25 HUNT STREET.
LONDON EC 3P 2BE
61
Invoice To: Invoice No: Invoice Date Country Code
Bauer & 3701 27 Januari 1979 10
Co. G.M.B.H. Credit Note Credit Note Date Our Bankers
Kepplerstr No Lloyds
asse 14, Bank Ltd.
Frankfurt, Works No Works Date Lombar
Germany d Street,
London
EC3P 2BF
Deliver To: Customer Order No Date Foreign Bank
Bauer &
Co. Delivery Date Sight Draft Amount
Frankfrurt 20
via February 1979
Hamburg Country of Credit Terms
Origin
G.B.
Quantity Description Unit Price TOTA
L
B.T.N.
PRIC
E
12
dozen Ash trays Model 294 £6 7 00
per dozen 2
12
dozen £15 00
Cigarette lighters 1
‘Flick Mk. 1’ 8
62
per dozen 0
C.I.F. 2 00
Hamburg 5
2
No and N
Kind of e
Packages t
t Size
Gross Kg. Cube
(Cms)
K
g
.
1 case 35 Kg 1 61 × 46 ×
5 46
K
g
Vessel/Fli Marks and Numbers
ght
SS
Brighton
Belle
Forwarding Agent A.W.B. Date of
Biedermann Despatch
Shipping Co. Ltd. 25 January
1979
Port of Loading Method of
63
London Despatch
Road
C.A.N. Agents Port of Discharge FREE
Ref/H.A. Hamburg CIRCULA
W.S. TION
NON
FREE
CIRCULA
TION
Registered in England
183137
But where the buyer has an open account with the seller, the
latter will not want payment on invoice. Instead he keeps a
record of all invoices sent out to his customer and then, once a
month (or once a quarter) he will send an account of all the
goods despatched and payments received during this period.
64
This document is called the statement (i.e. statement of
account−see specimen on this page and the customer knows
that he now has to pay. This is called payment on statement).
Note: A pro-forma is a detailed statement of costs which is sent
to a buyer fro information, and which must be paid before the
goods are delivered.
TELEPHONE STATEMENT
TELEGRAMS :
01-723-7720 “LEAPLAND” LONDON
Lea Price & Co. Ltd.
LONGLAND HOUSE, 20-25 HUNT STREET, LONDON EC
3P 2BE
Messrs. A J Smith Ltd., DIRECTORS:

21/24, Stamford Street, B. LEA
London, SE1 2BZ P. PRICE
8 FEB 1979
DATE ITEM FOLIO DEBIT CREDIT BALANCE
NO.
65
Jan. Account 20.67
Rendered 16.20 36.87
1 Invoice 7. 65 44.52
Jan. No. 27 2.48 47.00
Invoice 9.10 37.90
3 No. 42 20.15
Jan. Invoice 0.51 17.24
No. 61 11.66 28.90
7 Credit
Jan. No. 42A
Cash
10 Discount
Jan. Invoice
No. 103
13
Jan.
15
Jan.
15
Jan.
29
PLEASE PAY THE LAST

AMOUNT SHOWN HERE
66
METHODS OF PAYMENT IN FOREIGN TRADE
Accounts may be paid by means of:
(a) International money order: For small private
transactions.
(b) Banker’s transfer: Direct transfer from buyer’s to

seller’s bank.
(c) Bill of exchange:

See Banking, Chapter 9.
(d) Letter of credit:
Sending the invoice or statement

1. We enclose invoice amounting to £235.53, covering the
first consignment per S.S. Nova Scotia.
2. The enclosed invoice in triplicate covers goods sent

against your order no. . . .
3. We have pleasure in enclosing herewith our invoice to the

amount of £57.09, on payment of which the order will be
despatched.
4. On receipt of your remittance for DM 1150 we will

release your order to the forwarders.
5. We enclose our pro-forma invoice as requested; all costs

to Durban are included in it.
6. A copy of the invoice is enclosed. The shipping

documents will be handed to you by the SAS Bank
against settlement of the amount shown.
67
7. With this letter we are sending you a statement for
January invoices totalling £235.
8. Our quarterly statement is enclosed, and the usual 2 %

discount may be deducted if payment is effected by the
last day of this month.
9. We have pleasure in enclosing our statement of account

for all transactions up to 24 March. Please check the
entries and if you find them correct, kindly carry forward
the total of £. . . to the April account.
10. Will you please let us have your cheque for the amount of
the enclosed statement.
11. The balance of £100 left uncleared by your September

payment has been brought forward to the enclosed
statement for October and we would appreciate early
settlement of the total amount now due.
12. Attached to this letter you will find our statement showing
a balance of Fr. 2,523: we are drawing on you for this
amount.
CONFIDENTIAL
Dear Sirs
We have had a request from Messrs.J.L.Dyer & Co. of Port
Elizabeth S.A. for supplies of our products on open account
terms. They have given your name as a reference, saying they
have done business with you for the past 5 years.
We would appreciate it as a very great favour if you would
kindly let us know in confidence whether you have found
Messrs. Dyer & Co. reliable in their dealings and prompt in
68
settling their accounts. As we understand that their
requirements may be to the amount of £1,000 monthly, we
should be grateful to you for an opinion on their ability to
meet10 a liability of this size.
Any other information which you could supply would be very
welcome., and would of course be treated as strictly
confidential.
Yours faithfully.
[27] Seller’s letter to trade association

Dear Sirs
We have been referred to you for information on their credit
standing by Messrs. D. Lyle & Co. who have asked us to
supply goods to the value of £750 against their first order.
We should be very grateful to you for any information you can
give us about their activities and the scope of their transactions,
as we hear that they may place further and larger orders. In
particular we should like to know whether you think we should
be taking a fair risk in granting a £750 credit in respect of this
first order, and up to what amount you think we could go with
safety in the future.
We thank you for your courtesy and assure you of strict
confidence.
Yours faithfully
(Large firms often print a special form setting out questions

which the giver of information is asked to answer. This is an
excellent method, for it saves the information-giver’s time and
is therefore fairly sure of a prompt response.)
[28] Seller’s letter to his bank manager, asking for information

The Manager
North-Eastern Bank Ltd.
10
meet : pay.
69
Hadley St.
Newcastle ND2 7GF
Dear Sirs
I am thinking of granting credit to Messrs . . . of . . ., of whom I
have only slight knowledge gained during a few months of
trading on a cash basis.
If you can find out anything about their financial and credit
standing, I shall be very grateful to you. They give me only
their bankers. The. . . Bank Ltd. of . . ., as a reference, and they
estimate their monthly orders at about £500.
I hope that you will be able to assist me.
Yours faithfully
Some phrases for use in letters inquiring about a customer’s

credit status
13. Your name was given us by . . .
14. We are indebted to Messrs. . . . for your name.
15. Messrs. . . . have referred us to you for information

concerning. . .
16. We have been asked to give credit of . . .
17. The firm whose name is written on the attached slip . . .
18. (Can you please) (Will you kindly) give us information

regarding . . .
19. . . . their credit status.
20. . . . their activities and financial standing.
21. . . . their reputation and creditworthiness.

70
22. . . . their ability to meet a credit of . . .
23. Do you think they should be good for £. . . ?
24. Would you consider a credit of £. . . a reasonable risk?
25. Have you any reason to doubt their creditworthiness?
26. Are they reputed to meet their liabilities promptly?
27. As far as you know, is their business financially sound?
28. Should we be safe in granting them a credit of £. . . ?
29. We should also welcome information regarding . . .
30. Any other information you may be able to pass on to us

will be treated as confidential.
31. You can, of course, rely on us to act discreetly.
32. We realise that what you may be able to tell us is without

responsibility.
33. We enclose a (stamped addressed envelope) (postal reply

coupon) for your reply, and thank you in anticipation.
34. We would be very grateful to you for an answer, and

enclose a postal reply coupon.
35. If we can at any time render you a similar service, we

shall be glad to do so.
36. We thank you in anticipation of your reply . . .
71
37. We thank you very much for your assistance.
Letters asking for information, such as we have just studied,

are part of recognised business procedure. The receivers of
these letters regard it as a duty to answer them honestly,
although there is no necessity for them to do so. They act on
the fairly certain assumption that they themselves will one day
need assistance of the same kind.
Replies to these enquiries should therefore be helpful but brief.
It is not necessary to write a history of the firm in question, but
enough should be said to give the enquirer a fair basis for
reaching a decision. Banks usually answer very briefly indeed,
private firms somewhat more fully, while enquiry agencies
usually go into much more detail.
One must be very careful when giving negative or
unfavourable information. To write a letter saying that
someone is unreliable can lead to trouble in almost any
country, and in Great Britain it might easily be libel. A safe
course in such cases is to say that you cannot give any
favourable information, and let the enquirer draw his own
conclusions.
[29] Favourable reply to letter no. 26

STRICTLY CONFIDENTIAL
Dear Sirs
Replying to your letter of . . . under ref. no. AB/A we can give
you the following information.
The firm you mention are well-known in local business circles
and appear to have a good reputation. They have been
established for over 10 years, to our knowledge, and conduct a
fairly extensive import trade in our line.
We have been doing business with them for just over 5 years
on quarterly account terms and can say that their obligations to
72
us have been punctually met11 at all times. Although their
credit with us has never reached the level mentioned in your
letter we would have no hesitation in granting them this
amount, if asked.
This information is given without responsibility12, of course.
Yours faithfully
[30] Favourable reply to letter no. 27

Dear Sirs
We can supply the following facts regarding the firm
mentioned in your enquiry of 3 November.
Established in 1935 as import/export dealers, they now have a
sound business with a high turnover. They own good premises
and have an office staff of 30.
Local enquiries reveal that their annual purchases exceed
£10,000. Their directors are well-known locally and well
thought of.
Our opinion is that the credit you name could safely be
granted: the figure given above in respect of other credit
transactions may act as a guide to you in fixing your credit
level.
We hope this information will be of assistance to you.
Yours faithfully
[31] Favourable reply from a bank to letter no. 28

Dear Sirs
With reference to your enquiry of . . . concerning the firm
named on the enclosed slip, we can advise you that they are old
established dealers of the highest repute and standing, and are
considered safe for the credit you mention.
This information is for your own use only and is given without
responsibility.
11
punctually met : Paid when due.
12
without responsibility : No responsibility can be accepted.
73
Yours faithfully
[32] Unfavourable reply from a bank to letter no. 28

Dear Sirs
Replying to your enquiry DD/CC of . . . we regret to say that
we cannot give information in this case. We would advise you
to act with caution.
Yours faithfully
[33] Unfavourable reply from enquiry agency

Dear Sirs
We have completed our enquiries concerning the firm
mentioned in your letter of . . . and must advise you to consider
carefully the credit you give in this case.
In the past 2 years this company has been the defendant in 2
court cases involving claims for non-payment of sums due,
although payment was subsequently made in each instance.
Overbuying13 would appear to be a fault in this firm, whose
registered capital (1974) was £750. As a result, most of their
suppliers give them very short credit or supply only on a cash
basis.
This information is strictly confidential and is given without
responsibility on our part.
Yours faithfully
[34] Unfavourable reply from business reference

Dear Sirs
We regret we are unable to help you very much with regard to
the firm mentioned in your letter of . . .
It is true that we did business with them during the period
1974-75, but the amount involved was not large and accounts
were not always satisfactorily kept.14
13
Overbuying : Buying more than they can pay for.
14
kept : (In this case) paid promptly.
74
This is, of course, in strict confidence.
Yours faithfully
Phrases and sentences used when answering credit enquiries

38. The firm (you name) (named in your letter) (mentioned) .
..
39. . . . are reputed to be sound.
40. . . . have a high standing.
41. . . . enjoy the respect and confidence of . . .
42. . . . have a sound and prosperous business.
43. . . . are considered worthy of credit.
44. . . . have an excellent record.
45. Messrs. XXX . . .
46. . . . have done business with us for . . . years.
47. . . . are good customers of ours.
48. . . . have been known to us for . . . years.
49. . . . are a well established and reliable firm.
50. . . . have an old established connection . . .
51. . . . are people of integrity.
52. We think a credit of £500 a fair risk.
53. A credit of £1,000 would be justified.

75
54. We are of the opinion that you would run no undue risk
in granting them quarterly account terms.
55. We should not hesitate to allow them the credit asked.
56. Monthly terms with a credit limit of £500 would appear to

be reasonable.
57. They should be safe for almost any amount.
58. We advise caution in granting credit terms.
59. In view of their position, credit of £. . . would be risky.
60. Credit should be restricted to one month.
61. We advise against exceeding a credit of £200.
62. A credit of £1,000 would be a great risk.
63. Long credit would involve you in serious risk.
64. They are a firm of good repute and have large financial
reserves.
65. Their financial standing is very good strong.
66. They have the capital to back this expansion.
67. Their credit status is very high.
68. They are known to be heavily committed and have

overrun their reserves. Caution is advisable.
76
69. They are being pressed by several creditors and their
position is precarious.
70. Their reputation is good, but they appear to have over-

traded recently.
71. They suffered heavy loss in the . . . bankruptcy case and

recovery is uncertain.
72. They are inexperienced in this business and extreme

caution is advised in granting credit.
73. We would rather not express an opinion of this firm.
74. We are unable to recommend them.
75. Our experience of this firm does not warrant our giving
you a favourable report.
76. We do not know enough about them to give satisfactory

answers to your questions.
77. They are slow to settle their accounts.
78. They often defer payment of their accounts until a second

reminder is sent to them.
79. Their record does not give grounds for confidence.
77
EXERCISES
1. Send a short letter for an export firm to a foreign
customer, enclosing quarterly statement.
2. Send an order for goods your firm requires from a

foreign supplier and ask for pro-forma invoice.
3. A customer of your firm left a balance of £50 on his last

payment. Send a new monthly statement and ask for
clearance.
4. Send an order for textiles to a British manufacturer with

whom you have not yet done business and say how you
propose to pay.
5. Your firm, an export dealer, receives an order from a

new customer who does not say how he proposes to pay
for the goods. Write a suitable reply.
6. Your firm has received a quarterly statement containing

an item of which you have no record. Write a letter
asking for an explanation.
7. Write a letter in which you are ask your suppliers for an

extra 2 % discount on an order for 10,000 tins of meat
extract. Write also the supplier’s letter (a) granting, and
(b) refusing this request.
8. Because of temporary financial difficulties you are

unable to settle the account of one of your suppliers.
Write asking for a 2-months’ extension of credit. Write
also the supplier’s reply.
78
9. Your firm has a foreign customer whose business they
value highly: the customer usually settles his account
by banker’s draft, but has failed to pay the latest
account and has not given your firm any explanation;
payment is now 6 weeks overdue. Write a tactful letter.
10. Send a suitable letter to an overseas buyerof your

firm’s products, in which you express your firm’s total
dissatisfaction with the manner in which he is settling
his accounts. Earlier letters have been ignored by the
buyer.
11. You have been asked by an export firm in your country

to give a reference for a foreign buyer with whom you
are doing business. You are not completely satisfied
with this buyer’s account. Answer the enquiry.
79
Chapter 7
Complaint Letter
It is usual that before shipping the goods, the shipping

agent for the supplier itself checks or examines that the
consignment is complete and in a good condition. But,
sometimes damages, or even wrong consignments, still happen
because of the handling during the delivery and the wrong
addressing. In this case complaint is possibly arising.
In a letter of complaint, the writer should identify which
consignment or order is being talked about. Then, he should
identify the damage or the inappropriate condition. The last
point, he should tell the supplier about what kind of action he
wants the supplier to take.
In the next letter, the goods that were transported by rail
were received damage. The buyer, A&C (Records) Ltd. is
writing to their supplier complaining about it (taken from
Ashley, 1986: 186). See the letter on the next page.
In replying the complaint, the supplier should not blame
his workers even though they have done the wrong handling.
The most important things are say sorry for the problem, tell
him what the matter really was, and what action you will take
to put the things right.
80
(Complaint about a delivery)

Tel. (0343) 58024

Majid Enterprises
Grande road, India
Dear, Mr. Majid
We are sorry to inform you that your delivery of 28 drawer

chests (Model H95 white finish) on February 19 has given us
cause for serious complaint. They were delivered in
substandard condition and cannot be fixed. We have been
doing business with your company for the past four years and
have always been satisfied until today. For that reason, please
let us know as soon as possible what your company intends to
do to rectify this situation.
Yours Sincerely,
Soe’oed
H.M Soe’oed, S.H.
Sales Manager
81
(Complaint about a wrong item shipped)

Tel. (0343) 58024

Majid Enterprises
Grande road, India
Dear, Mr. Majid
On 20 October, I ordered an answering machine with a built-in

telephone (Article No. 172AM-Te) from your Summer Sales
Catalog. On opening the parcel, I found that it did not contain
the ordered item. Instead it contained an entirely different
machine. I am therefore returning the item for replacement.
Yours Sincerely,
Soe’oed
H. Soe’oed, S.H.
Sales Manager
Practice
A. Read the letter below and answer the questions
Dear Sirs
82
I would like to draw your attention to the fact that some
fans are found missing in the parcel, dispatched by you,
which I received today. It appears that the following items
were not included.
Bharat fan super quality 3 (Three)

Bharat fan standard 2 (Two)
We will appreciate if the above fans are sent to us or the

amount credited to our account
Answer these questions correctly based on the above letter.

1. What do you call the above letter according to the
content?
2. What is the problem being informed by the sender?
3. What is the effect of the problem to the sender?
4. What does the sender want the addressee to do?
B. Read the letter below and answer the questions
Dear Sirs
Our order no. J323
I’m writing with reference to the delivery of digital

cameras, order number E276, which we received this
morning.
83
Unfortunately, you sent us the wrong amount. We ordered
30 digital cameras, but we received 20. I am attaching a
copy of the order form for your reference.
I would be grateful if you would send ten more cameras as

soon as possible.
I hope that future orders will be checked carefully before

dispatch.
Answer these questions based on the above letter.

1. What is the complaint that the letter is dealing with?
2. Who is wrong in the matter?
3. What will happen to the goods?
4. How will the writer of the letter settle the problem?
C. Read the letter below and answer the questions
Our order no. VF020983 of 25 August 2001

The goods ordered under this number arrived today in good
condition, and your invoice has been checked and found
correct.
However, we have to point out that these articles were
ordered subject to their arriving here by the end of
September. Since they did not reach us until 14 September,
we have been hard pressed to meet our commitments to our
own customers.
As you will no doubt understand, a recurrence of this
situation could well result in our customers placing orders
elsewhere, and this is a risk we are unwilling to take. We
84
must, therefore, insist that you observe delivery deadlines
for future orders.
Answer these questions correctly based on the above letter.

1. What do you call the above letter according to the
content?
2. What is the problem being informed by the sender?
3. What is the effect of the problem to the sender?
4. What does the sender want the addressee to do?
85
Chapter 8
Social Business Letters
Social business letters does not promote your business

directly, but it can oreate a good chance to build goodwill. The
tone may very with the relationship between the
correspondents, but such letters should sound sincare. Any hint
of sales pitch should be avoided. There are many kinds of such
letters, let’s see one by one:
8.1. Letters of Congratulation
You may send such letters on the occasion of
promotion, appointments, elections, achievement, awards,
honors, marriages, births, anniversaries, and retirement.
Any letter of congratulation should be sincare and
enthusiastic, and should personal. This letter should begin with
the expression of congratulation, mention the reason for the
congratulation, and end it with expression of goodwill, such as
praise or confidence. See this modal:
Dear William,
Congratulation on your promotion to senior supervisor.

You have worked hard for Margono Group, and I am delighted that
your effort have been rewarded.
As your move into your new office and assume the weight
of responsibilities that go along with your new position, please let
me know if I can be of any assistance.
Sincerely,
Rokayyah
Rokayyah
Staff
86
8.2. Letters of sympathy of Condolence
This letter lets your reader that you care for of his
personal grief and wish to lend sympathy and support.
Therefore, it should be simple, honest and direct. It should also
express sorrow with dignity and respect. The expression “I am
sorry” should be avoided because it sounds flat and insincere.
This letter should begin by referring to the situation and
the people involved. This should be a bland statement that
avoids unpleasant reminders. The rest of the note should be
brief; an encouraging reference to the future.
Study this example :
Dear Mr. William,
I would like to extend the deep sympathy of all of us at

Malang Jaya Group.
We had the privilege of knowing and working with
Marry for many years, and her friendly presence will be sadly
missed.
Please consider us your friends and telephone us if we
can be of any help.
Sincerely,
Rokayyah
Rokayyah
Staff
8.3. Letters of Appreciation

A letter of appreciation should always be sent whenever
you receive gifts, favors, courtesies, hospitality, and donations.
87
It should also be sent in response to a letter of congratulations.
This letter may be brief, but it must be prompt.
Such letter should start by saying “thank you”, and be
followed by sincere personal comment, and ends with a
positive and genuine statement, but don’t say thank you again
in the last part.
Example :
Dear Mr. Dulla,
Thank you very much for the beautiful anniversary gift

you sent us. We are, of course, pleased to received a great
care from our associates. But even more, we appreciate your
attention to our anniversary.
Be assured that we are very happy to be one of your
associates.
Cordially,
Rokayyah
Rokayyah
Staff
8.4. Invitation
When your company holds a formal event, it should
write formal invitation from associates. The formal event are
reception or formal social gathering to the staff, especially
during the Christmas or “Idul Fitri” in Indonesia and New
Years season. A general invitation should be cordial and
sincere. It should be less personal, written in the third persol
point of view.
88
The language used in an invitation is somewhat formal
and idiomatic. Usually an invitation includes: inviting the
reader to the gathering, giving the date, time, and place of the
gathering, and offering a reason for the gathering. It also
should include the R.S.V.P notation; it means “please let us
know if you plan to attend”.
The invitation is usually printed on cards and sent to the people
wanted. It usually uses this wordding:
Exercise
1. Write a letter of congratulation to Mr. Bintang Dharma
Widiarso who was just promoting to the position of
General Manager at Mandala Hotel. You represent your
own company (the name is up to you).
2. Write a letter of appreciation for Mr. Bintang Dharma

Widiarso based on the above case.
3. Write a condolence letter to Mr. Mahmud. His wife just

died two days ago. His wife formerly worked for your
company.
4. Write an invitation to all the staffs in your company for a

banquet that will be held next week at one of the hotel in
your town.
5. Write an invitation about your wedding or you friend’s

wedding.
89
Chapter 9
Letters of Application and Curriculum Vitae
9.1. Letters of Application

An application letter is a business document, part of the
important correspondence between applicant and organization,
firm or company, institution or various boards and committees
that publish a vacancy. It is a paper frequently used in all levels
of government, commerce, industry, and academia. Students
planning to correspond in any undertaking require the
understanding of the main points of a job application letter. 15
Writing a correct job application letter is a useful talent
for anyone planning to enter an administrative role in any
industry or profession. In order to write a job application letter
in the most exact manner, the writer must understand that
letters employers are familiar with nowadays were established
gradually to become effectual, succinct and workable
documents.
A good job application letter addresses all the points
stated in the job advertisement. The manner in which a person
responds to a commercial announcement alerts recruiters and
employers to their capacity, their level of
education, personality, and professionalism.
A standard, generic form for the letter of application is
(1) to introduce yourself, (2) to state briefly what you want,
what position you are applying for, (3) to state clearly why you
are qualified for the position, (4) to elaborate as to your special
15
http://mychocochips.blogspot.co.id/2012/11/definition-and-how-to-make-
application.html
90
assets, why you are particularly well suited for the job, (5) to
highlight your most important training, experiences, skills and
accomplishments, and (6) to end with a compelling statement
as to why the employer ought to hire you.
A job application letter, also known as a cover letter,
should be sent or uploaded with your resume when applying
for jobs. The job application letters you send explain to the
employer why you are qualified for the position and why you
should be selected for an interview.
Here is information on how to write job application
letters, along with job application letter samples, examples, and
templates to use to write application letters to apply for jobs.
1. How to Write a Job Application Letter
Writing a job application letters can seems like a challenging
task. However, if you take it one step at a time, you'll soon be
an expert at writing application letters to send with your
resume.
2. Job Application Letters
A job application letter, also known as a cover letter, is a
document sent with your resume to provide additional
information on your skills and experience.
3. Job Application Letter Writing Guidelines
Guidelines for writing a letter of application for employment,
including what should be included in the letter, choosing a font
size and style, and letter spacing and formatting.
4. Job Application Letter Format

This job application letter format lists the information you need
to include in the job application letter you send with your
91
resume. Use this application letter format as a guideline to
create customized application letters to send to employers.
5. Job Application Letter Template
Job application letter template to use to create your own
personalized job application letters for applying for a job.
Steps for Writing a Job Application Letter

The traditional format of a business letter applies to
most job application letters. The layout is the first thing
noticed: those who receive business letters such as covering
letters for a job application expect them to be set out in a
specific way.
If everything is set out appropriately, the employer or
recruiter concentrates on the content and meaning. If your
arrangement on the sheet of paper seems incorrect, unusual or
non-traditional, the prospective employer is distracted from the
implicit message.
1. Understand the format, and fill in the content according to
that form.
2. Make a list of all the information to go in the letter.
3. Be brief, so the letter can fit onto a single page. Set out
the text with wide margins. Position your address, the
employer’s address, and the subject of the letter in the
correct spaces. The subject must be centered at the top.
4. Start by stating the reason for the letter.
5. Contain the important parts in three paragraphs, to ensure

the main points are clear,.
92
6. Most job application letters have no letterhead, because
they originate from an individual. So the message must be
placed in the middle, underneath the applicant’s address
on the right, between a greeting and a salutation.
7. The greeting starts, “Dear [Name]”. Always address the

employer by their formal name. It is “Dear Mr. Jones,”
not “Dear Larry.”
8. The salutation must be formal, such as “Yours faithfully,”

or “Yours sincerely.”
9. Type your full name in upper case below your legal

signature.
10. Job application letters are customarily formatted in block

style, without indents, with all lines aligned left. Aligning
all paragraphs to the left is more legible than full
justification.
Key Points to Consider

 It is not wise to use slang, technical jargon, abbreviations,
contractions, or unexplained acronyms in a job
application. Neither is it appropriate to use a
conversational tone. Job application letters are serious
documents, often used as material evidence or
commercial certification.
 A job application letter has its own appropriate tone and

attitude: assertive but unassuming, confident but not
93
arrogant or conceited. It is improper to write overly long
sentences full of pretensions or self-satisfaction.
 Personal items, such as family news or casual

felicitations, should be omitted from a good job
application letter.
 Always state the reason for application, the job in

question, where you found the announcement, and why
you think you are the person most suitable to take up the
position.
· Dos and Don’ts

Dos Don’ts
Do check all details, even if Don’t neglect the significant
they are your own and you steps of editing, checking,
are very familiar with them. correctly drafting and
Mistakes in addresses, proofing your application
telephone numbers, or email letter.
addresses could mean the
application letter does not
reach its destination on
time. If details become
confusing to the recruiter, or
show the sender to be
negligent or forgetful, the
opportunity can be lost
Do remember to use the Don’t use a familiar or
correct traditional layout. casual style – letters to apply
for a position are impersonal
and formal.
94
Do follow established Don’t include details unless
commercial or academic they are pertinent to the core
formats. objective for sending the job
application letter.
Do use the best stationery Don’t use hackneyed
phrases, clichés, or other
language that could betray a
language weakness. Make
sure your turn of phrase is
precise.
Do contain your text Don’t ignore the fact that
between an appropriate punctuation, syntax,
greeting and a traditional grammar, and word choice
salutation. affect meaning. The whole
package must impress any
recruiter or prospective
employer with your
language skills and talents.
Do check that the date on Don’t use all caps or too
your job application letter is many italics.
the same as the day you put
it in the mail
Common Mistakes
Avoid making mistakes that might be risky, or that might lose
you the opportunity to work in the place of your dreams. Some
frequent mistakes found are:
 Omitting to request an interview. Do this in the last
paragraph and be firm and clear. Being demanding or
rude is also a mistake.
95
 Long-winded paragraphs.
 Being sycophantic or fawning.
 Text that does not match the occasion and the

establishment you approach. Avoid colloquialisms and
slang. Remember that a well-mannered message is
always most effective.
 The most frequent mistake made in job application

letters is to flout convention and place paragraphs,
addresses, or salutations in the wrong place.
 Incorrectly spaced paragraphs, or a job application letter

with more than two paper folds.
 Insufficient clarity about the position for which you are

applying. In addition, people often omit to state their
qualification for it, or ask to speak personally with the
person in charge.
96
97
Notes:
1. Applicant’s Address
2. Date
3. Write in the following sequence
§ Name of the responsible officer

§ Post of the responsible officer
§ Name of the organization
§ Address of the organization
4. Addressee:
§ Address to the responsible officer as far you can, e.g.

Mr. Lee
5. Title
§ State relevant post

6. First Paragraph
§ State again the post you are applying for end explain
how the vacancy is known
§ In the first paragraph of an unsolicited application
letter, you should state the post or job area you are
interested in and the reason for making self-referral
7. Content
§ List the relevant academic qualifications and

experience to show that you are the best person for the
post
8. Last Paragraph
§ Indicate your wish for an interview

98
9. Closing
§ Use “yours sincerely” if you are addressing to the

responsible officer, otherwise, use “Yours faithfully”
§ Sign your name below the closing remark and type
your name under signature
10. Enclosures
§ Resume & copy of certificates should be attached to the

letter
9.2. Curriculum Vitae

Curriculum Vitae is A summary of a job applicant's
professional experience and educational background, along
with other relevant information regarding the candidate's
qualifications. The curriculum vitae is similar to a resume, but
is used more frequently by candidates who have published
works in journals, such as scientists or academic
professionals.16
When applying for certain positions in the US, as well
as jobs internationally, you may be required to submit a
curriculum vitae rather than a resume. A curriculum vitae, or
CV, includes more information than your typical resume,
including details of your education and academic
achievements, research, publications, awards, affiliations, and
more.
Review sample curriculum vitae, the difference
between a CV and a resume, and tips and advice on how to
write a CV.
16
http://www.businessdictionary.com/definition/curriculum-vitae.html
99
What to Include in a Curriculum Vitae
A curriculum vitae, commonly referred to as CV, is a
longer (two or more pages), more detailed synopsis than a
resume. Your CV should be clear, concise, complete, and up-
to-date with current employment and educational information.
The following are examples of information that can be
included in your curriculum vitae.
100
101
The elements that you include will depend on what you are
applying for, so be sure to incorporate the most relevant
information to support your candidacy in your CV.17
17
http://jobsearch.about.com/od/cvsamples/a/blsamplecv.htm
102
Personal details and contact information. Most CVs start
with contact information and personal data but take care to
avoid superfluous details, such as religious affiliation,
children's names and so on.
Education and qualifications. Take care to include the names
of institutions and dates attended in reverse order; PhD,
Masters, Undergraduate.
Work experience/employment history. The most widely
accepted style of employment record is the chronological
curriculum vitae. Your career history is presented in reverse
date order starting with most recent. Achievements and
responsibilities are listed for each role. More
emphasis/information should be put on more recent jobs.
Skills. Include computer skills, foreign language skills, and any
other recent training that is relevant to the role applied for.
Brief biography
Scholarships
Training
Study abroad
Dissertations
Theses
Bibliography
Research experience
Graduate fieldwork
Teaching experience
Publications
Presentations and lectures
Ads
How to Write Job Resume
CV Format
103
Writing a Job Resume
CV Resume Template
CV Writing
Exhibitions
Awards and honors
Grants, fellowships, and assistantships
Technical, computer, and language skills
Professional licenses and certifications
Memberships
Hobbies and Interests
What Not to Include
There is no need to include your photo, your salary history, the
reason you left your previous position, or references in your
CV. References should be listed separately and given to
employers upon request.
How long should a CV Be?
A good curriculum vitae should ideally cover no more than two
pages and never more than three. Aim to ensure the content is
clear, structured, concise and relevant. Using bullet points
rather than full sentences can help minimize word usage.
104
Chapter 10
Letter of Memorandum
A memorandum (memo for short) is a short piece of writing

generally written by the officers of an organization for sharing
information among them. The main purpose of writing a
memorandum is to keep record or convey information and
decisions or to make short requests. To achieve its purpose a
memo is usually written in an easy-to-understanding language.
Plain and direct statements of facts are made to achieve its
purpose.
A memo plays a very useful role in an organization. It also

enables officers to maintain good business relationships.
Another useful function of a memo is to establish
accountability. Many organizations use printed memo forms.
One can quickly write the message and transmit it to the
concerned officer. Writing a memo takes comparatively less
time since it does not contain several details which a letter has.
However, some examples of memos have been presented here
to help the businesses to write memos correctly.
Memo Letter Example: 1

A memo letter informing the Office Manager about the
purchase of office chairs.
Summit Steel Company Ltd.

18, Karawn Bazar, Dhaka 1218
Interoffice Memo
Date : 15 August, 2014
105
To : Office Manager
From : Zahirul Islam, Purchase Officer
Reference : 216/BM
Subject: Purchase of Office Chairs
As desired, the order for the supply of 500 office chairs has
been placed with Navana Furniture Mart, 16 Jatrabari, Dhaka
1204. The chairs will be supplied in two lots of 250 each on 26
and 30 August, 2014.

A memo letter requesting Marketing Officer to provide
information about the export of Jam and Jelly in Western
countries.
Renata Food Products Ltd.

32, Kalabagan, Dhaka 1217
Interoffice Memo
To : Marketing Officer
From : Hasan Mahmud, General Manager
Reference : 116/BC
Subject: Export of Jam and Jelly
Recently, I visited the manufacturing plants at Sonargaon and

discussed with the production managers the possibility of
increasing the production so that we can export these items to
western countries. They see no difficulty in doing so but before
they take any define initiatives in this direction, they would
106
like to have an estimate of the demand for our products in these
countries.
So, I request you to contact our agents quickly and let me know
the estimates by the end of September.

Write a memo letter informing the vice principal to make
all staff to be punctual.
Manarat International School

18 Lalmatia, Dhaka 1216
Interoffice Memo
To : The Vice Principal

From : Mahmudul Hasan, Principal
Reference : 105/BC
Subject: Punctuality of all Staff
This is to inform you with great anxiety that the authority has
noticed some teachers are not punctual and indifferent to their
duties. In these circumstances, you all are requested to be more
punctual and to take all necessary steps to maintain smooth
environment of education in the institution.

A memo letter for the Marketing Manager to take
necessary steps to increase sale of products.
107
Tulip International
18 Motijheel, Dhaka 1000
Interoffice Memo
To : The Marketing Manager

From : Mahmudul Hasan, General Manager
Reference : 401/SP
Subject: Carelessness of Marketing Officers
This is to inform you with great anxiety that the rate of sale of
our products has decreased tremendously due to the negligence
of the Marketing Officers. In these circumstances, you are
requested to take all necessary steps regarding the issue.

A memo letter to the district managers to improve their
services and dealings with people properly.
Rural Development Committee

28 Mirpur, Dhaka 1214
Interoffice Memo
To : All District Managers

From : Mahmudul Hasan, Vice President
Reference : BB/105
Subject: Improvement of Services and Dealings

108
This is to inform you all with great anxiety that many
complaints have been received against district offices that you
are not maintaining the standard of services and dealings with
our valued clients. So, all concerned are requested to improve
their services and dealings with our valued clients.

A memo letter requesting all college staff to contribute a
part of their salary to the affected people.
Dhaka City College

Dhanmondi, Dhaka 1216
Interoffice Memo
To : All Teaching Staff

From : Mahmudul Hasan, Principal
Reference : 109/MC
Subject: One day's Salary to the Cyclone-hit People
This is to inform you all that the authority of the college has
taken decision to extend its helping hand to the people of
cyclone areas. So, all concerned are requested to come forward
with their one day's salary to stand by the distressed during
their miseries and sufferings.

A memo letter apprising the employees of all branches
about the suspension order of an employee of the same
office.
109
Rupali Bank Limited
28 Motijheel, Dhaka 1000
Interoffice Memo
To : All Branch Managers

From : Monir Hossain, General Manager
Reference : 104/LT
Subject: Appraisal of Cashier's Dismissal
This is to inform you all that Mahmudul Hasan, Cashier of

Jatrabari Branch, has been suspended on charge of
misappropriation of fund. All concerned are requested to
abstain from transaction with him. The bank authority will not
be responsible for any sort of mishap.

A memo letter informing the employees of all branches to
give Eid bonus.
Unique Fabrics & Fashions

Gazipur, Dhaka
Interoffice Memo
To : All officials
From : Zahirul Islam, General Manager
110
Reference : 316/LM
Subject: Festival Bonus for All Employees
This is to inform you all with pleasure that the authority has
taken decision to distribute Festival Bonus to all employees of
the company. This decision is the result of the overall profit of
the company. Bonus will be equal to every employee's one
month's basic salary.

A memo letter requesting the subordinates to attend a
farewell meeting of one of the members of your staff.
Western Fabrics & Fashions

Konabari, Gazipur, Dhaka
Interoffice Memo
To : All Employees
From : Abul Hasnat, Manager
Reference : 302/NC
Subject: Request To Attend Farewell Ceremony
This is to inform you all that the farewell ceremony in honour

of Mahmudul Hasan, Assistant Manager, is going to be held at
11 a.m. on 25 August 2014. All concerned are requested to
attend the ceremony.

111
A memo letter from a Mayor requesting an officer to
distribute relief good among the poor.
Gafargaon Municipal Office

Gafargaon, Mymensingh
Interoffice Memo
To : Upzila Nirbahi Officer

Gafargaon, Mymensingh
From : Kayser Ahmed Chowdhury, Mayor
Reference : 306/UNC
Subject: Request for Proper Distribution of Relief Goods
We came to know that the relief goods sent from the Prime
Minister's Emergency Fund are not being distributed properly.
Instead of the real flood victims, the relief goods are going to
the influential who are not at all flood-affected.
We hope that you will direct the authority concerned to

investigate into the matter and ensure proper distribution of the
relief goods.
112
Chapter 11
On the Phone
11.1 Business Calls Background Information
If you don`t have much experience of making phone calls in

English, making a business call can be a worrying experience.
If you have to call someone you already know, you may
actually enjoy making the call but remember that long-distance
calls are expensive.18
Or you may have to make a first-time business call to a
prospective client: not easy in English! Making a phone call to
a stranger can be quite stressful, especially if they speak
English better than you.
Most business people, unless they feel very confident, prepare
for an important phone call in a foreign language by making
notes in advance. And during the call they make notes while
they`re talking to help them to remember what was said.
Although it`s quick and convenient to phone someone to give
them information or to ask questions, the disadvantage is that
there is nothing in writing to help you to remember what was
said. It`s essential to make notes and often when an agreement
is reached on the phone, one of the speakers will send a fax or
e-mail to confirm the main points that were made.
As it`s so easy to be misunderstood when talking on the phone
it`s good idea to repeat any important information (especially
numbers and names) back to the other person to make sure
18
Leo Jones and Richard Alexander, New International Business English
(Cambridge University Press, 2000), Page 18-23
113
you`ve got it right. Always make sure you know the name of
the person you`re talking to. If necessary, ask them to spell it
out to you, so that you can make sure you`ve got it right – and
try to use their name during the call. And make sure they know
your name too.
It`s important to sound interested, helpful and alert when
answering the phone. You may have to make or receive calls to
or from regular customers and prospective customers, so a
good telephone manner not only makes an impression in
business, but it also helps to make money.
11.2 Telephone Techniques

You`ll hear part of a talk in which a training officer is giving
advice to some trainees on telephone techniques. Listen to the
recording and fill the gaps in this summary:
1. Identify yourself by giving your name and your
.................... in the company.
2. Make sure you`re talking to the ................ ...............
3. Say right away what you`re calling about. Be ...............,

and don`t waste time.
4. If it`s .................... ......................., say that you`ll

.................... .......... at once. Then start the call again.
5. Speak slowly and clearly, but in a friendly voice. ..............

while you`re speaking.
6. Don`t use ............. terms or ..........., because the other

person may not understand these as well as you do.
114
7. Give important information, like figures, ....................,
.................., dates and so on, slowly and carefully.
8. Don`t ............... the other person even if you think you

know what he or she is going to say.
9. Don`t phone during the other person`s ...................

................ – find out what time it is in the other country
before you call.
10. ....................... ................... all the important you`re given

by the other person.
11.3 Using the Phone Vocabulary
Fill the gaps with suitable words from the list.

area code busy (US) / engaged (GB) / collect call (US) /
transferred charge call (GB) /
dialling (US) / dialling (GB) off the book
person-to-person call (US) / personal call (GB) ringing
1. To make a call: first listen for the ................... tone and
dial the number. With any luck, you`ll hear a tone telling
you that the number is ................ . If the other phone is
being used you`ll hear the .................. tone.
2. To make an international call: first dial the international

code, then the country code, then the .................................
and finally the number you require.
115
3. If you want the other person to pay for the call you can
make a ...........................
4. If you want to talk to a particular person you can make a

...............................
5. If you don`t want to be interrupted, you can leave the

phone ...........................
11.4 Speaking and Writing

Imagine that you`re writing a letter to a client. Write
down the words you would write in place of these sentences
which were spoken on the phone.
1. ‘Oh do you think you could call me about this next
week?’
Could you please telephone me about this next week?

2. ‘Do you think yo could confirm this by fax?’
Would .....................................................
3. ‘Sorry, but we can`t give you a special discount.’
I regret to say that ..................................

4. ‘If you like, we can send you a sample of this product.’
Please let us know if ...............................

5. ‘Will it be OK to ship the order in two separate
consignments?’
With your permission, we propose .............

6. ‘Thanks a lot for all your help. It was very kind of you.’
116
Thank you ..............................................
7. ‘There may be some questions about our literature – if so,
can I help at all?’
If you ......................................................
8. ‘Terribly sorry, but you can`t amend an order over the
phone.’
Unfortunately, .........................................
11.5 Call Me Back Vocabulary

Decide which of these phrases fit best in the following
sentences.
be over call back cut off get through give

up hang up hold on look up
pick up put through
1. The phone`s ringing. Why don`t you ...............

................. the receiver?
2. I`m afraid she isn`t available at the moment. Can you

............ ............. later?
3. Can you ................... ...................... their number in the

directory, please?
4. I`m afraid she`s with a client, shall I ................ you

............. to her secretary?
5. Hello? Are you still there? I think we were .....................

................. for a moment.
117
6. Mr. Green never seems to be in his office. I`ve been
trying ................ ................ to him all morning.
7. Could you ................. .................... for a moment? I`ll

just find out for you.
8. If the telephonist says ‘Thank you so much for calling’

and plays me that awful electronic music again, I`ll
................. ....................
9. If you get a wrong number, it`s polite to say ‘I`m sorry,

I`ve dialled the wrong number’ before you .................
.............
10. If an American telephonist asks ‘Are you through?’, she

wants to know if your call ................. ............... .
118
Chapter 12
Formal letters and e-mails
A. Introduction19
1. Have you received a letter or e-mail from a company or

organization recently? What was the letter about? Did
the letter ask you to do something?
2. Look at this business email. What type of business is it?

What is it asking the reader to do?
Dear Ms Hughes
Updated information has been recorded for new property in the

following area(s):
West Bridgford, NG2
Log in with your username and password at

http://web.estate4u.com
We have also recently improved our service in several ways,

including virtual property tours. If you wish to benefit from
these, please log in and select the; silver service’ option. We
would be grateful if you could take a moment to re-confirm
your personal profile at the same time.
Regards,
The Estate4U customer service
19
Rebecca Hughes, Exploring Grammar in Writing: upper-intermediate
and advanced (Cambridge University Press, 2005) Page 15-20
119
Think about why
Which part of the e-mail is most formal and polite? Why does
the style change like this?
B. Language working in context
a) What are these extracts about? Underline the

requests for action.
1. Thank you for your e-mail. Please change your

reservation as soon as possible. If you wait until the
day of travel, you will have less chance of obtaining a
place on the later sailing.

2. Please contact me urgently on 0124 347767
concerning your account. Alternatively if outside
normal office hours contact Customer Care on the
above number, which offers a 6am to 9pm service.

3. Thank you for your kind enquiry. We have one room
left on 28th August with en-suite shower and sea
view. The rate is £86.00 inclusive of breakfast. If you
could give us a credit card number, we will reserve
the room for you.

b) Combining conditionals and modals to make
requests
120
1. Match the statements to the actions that are
requested.
a. If you could sign the enclosed contract, we will

complete the necessary arrangements.
b. We would be glad to send further information if

you could confirm your contact details.
c. We would be very grateful if you could complete

the attached questionnaire. It should not take
more than 20 minutes.
d. If you could possibly ask your friends to take part

too, we will send you some additional
sponsorship forms.
e. If you are having problems, please read the FAQ

page on our website first.
f. We would be extremely grateful if you could

enclose two passport-sized photographs with your
signature on the back.
1. Don’t e-mail us!
2. Send your address.
3. Fill in a form.
4. Add your signature to a legal document.
5. Find more people to help a charity.

121
6. Send evidence of your identify.
C. Language practice
1. You work for an online bank. You have made the

following notes on some possible customer
problems. Write an appropriate request for these
actions so that a standard e-mail can be sent to every
customer.
Customer enquiry: Action:

a) Customer requires fill in details below
more information download for our
b) Customer wants free website
virus protection ignore and contact us
software immediately
c) Customer receives send a daytime contact
request for account number or e-mail
details and password address, we will
d) Customer wants to confirm when the new
know when the new account is ‘live’
account is ready for
use
2. Mark these requests for customer action. Put! for

difficult or unexpected request or for easy
expected requests.
1) telephone us urgently
122
2) complete the enclosed form (customer requests
it)
3) pay a bill within 10 days (customer has already

received reminder)
4) send in some documents to confirm customer’s

identity
5) click on a link and it will automatically update

the security settings
6) send passport and a separate photograph
D. Follow-up tasks
1. Think of a situation when you need to write a

formal letter or e-mail requesting an action.
o Make notes on the key information to include.
o If you are working in class, give the notes to a

classmate and ask them to write the letter or e-mail.
2. Collect as many letters from organizations to

individuals as you can (in any language)
o If these are in English, do they contain any of

features worked on in this unit?
o If these are in your own language, analyse whether

the language varies according to the action being
requested. Is the language more formal and polite
when something difficult is being requested? What
forms are used?
123
Chapter 13
Informal letters and e-mails
A. Introduction20
1. Which do you prefer writing? Letters or e-mails?

Why?
2. Look at these extracts from letters and e-mails.
o Find the examples which are about similar topics.
a) Thank you for the lunch and useful discussion. I

hope we can meet again soon.
b) A’s back from the exchange visit.
c) I must apologise for the problems with the

projection equipment.
d) Our daughter, Sally, passed her driving test after

three previous attempts. I have given her my
previous car, a Citroen. I have bought myself a
sports car.
e) The food was fab! Let’s do it again!
f) Sorry about all the stuff yesterday.
20
Rebecca Hughes, Exploring Grammar in Writing: upper-intermediate
and advanced (Cambridge University Press, 2005) Page 41-46
124
g) Our son, Alan, is back form a University
exchange visit to Philadelphia.
h) Sal passed her test (finally)!. I’ve donated the old

Citroen to her and bought myself my dream car
after all these years!
B. Language working in context
1) Here are some extracts from personal e-mails. Match

the topics to the e-mails: a wedding, a new home, a
meal, a football match.
3
Hello Jenny,
Thanks for everything – can still
taste the coffee pudding, mmm.
P XX
Hi, there, Tony. What about the

defence last night?
Cheers,
Bill
Hello, sorry I missed you.

Speak to you after the big day! Love
to John.
Love Sue
125
Hi,
How did the move go? Ring soon!
Love
Rx
2) Match the sentence to the context.
1. The things I put in the bathroom cupboard
2. The stuff you lent me
3. The thing he posted last week
4. Lots of stuff I’d already got
5. The things she said about me
a) She has left some possessions behind

after a visit to a friend.
b) She doesn’t like her birthday presents.
c) She is angry about some remarks.
d) She has borrowed some recipe books.
e) She is waiting to receive a parcel.
3) Look at the following situations. Write short e-mail

replies.
126
1. A close friend has sent you a photo from a party
you were both at last week. Thank her and make
a comment.
2. A colleague you work with every day has sent

you details of some useful website to do with
your job. Thank her and send her some
information she needs.
3. Your boss has sent you some figures you need

for a report. Thank him, and say they are very
useful.
4. Someone says that they have attached a

document. Tell them that you can’t find it! Ask
them to send it again.
127
Bibliography
Alan_Bond]_Over_300_Successful_Business_Letters_f(BookF
i.org.
F. W. King and D. Ann Cree. English Business Letters.
Longman Group Limited 1979.
Leo Jones and Richard Alexander, New International Business
English (Cambridge University Press, 2000)
Lin Lougheed, Business Correspondence: A Guide to
Everyday Writing (Pearson Education, Inc. 2003)
Mary Ellen Guffey, Business Communication: Process and
Product (LEAP Publishing Service, Inc. 2008)
Rebecca Hughes, Exploring Grammar in Writing: upper-
intermediate and advanced (Cambridge University
Press, 2005)
Roger Barnard & Jeff Cady. Business Venture, Workbook.
Oxford University Press. 2009.
http://mychocochips.blogspot.co.id/2012/11/definition-and-
how-to-make-application.html
http://www.businessdictionary.com/definition/curriculum-
vitae.html
http://jobsearch.about.com/od/cvsamples/a/blsa
mplecv.htm
128

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Chapter 1

Business letters are written on the company’s letterhead

1. # When do you need to write a formal letter to a business or

I should be grateful if you would send us your brochure

We are currently developing our sales literature and web

I look forward to hearing from you.

B. Language Working in Context

1. Patterns of noun phrases.

a) Put the following letter back into the correct order.

1) I'd also like to know what discount you offer.

a) Business letters serve as a/an............................. in case

Business letters are often the first form of

2.1. The parts of a business letter.

We have discussed above the qualities of a good

The heading of a business letter usually contains the name

The form in which the date is written in this letter – 02 June

August 25 2008 (Americans put the name of the month first)

Some firms still insists on a comma before the year, but

- This is typed on the same line as the date, but on the

- It indicates letter number and the department from

4. Inside name and address

This includes the name and full address of the person or

Fred Flintstone Abdullah

5. Subject or Reference Line

The subject or reference line (which is often underlined) is

The salutation directly addresses the recipient of the letter

This comes after salutation. This is the main part of the

c. Concluding part – it contains a statement of the

8. Complimentary Close (CC)

The complimentary closing ends the letter. The "Sincerely

(formal closing) Yours truly, Respectfully yours,

This part may consist of actual signature, the name of the

To make sure that the recipient knows that items

If you send copies of a letter to others, indicate this fact

This is required when the writer wants to add something,

Let us now look at an example of a letter:

Date 20 October 2009

Inside name Jane Smith, Executive Director

Salutation Dear Ms. Smith,

Subject Line Subject : Sales Literature and Price List

Opening When we attended the International

Body Our Company is a wholly owned subsidiary

Closing Would you please send us your current sales

Henny Uswatun Hasanah

CC: Jennifer Anniston

2.2. Styles of Business Letters

According to the arrangement or lay out, business

All letter parts begin at the left margin. It is the fastest

Dreamtime Movies Universal Ltd

Lingua Services Galactic Ltd

I should be grateful if you would send us your brochure and

We are currently developing our sales literature and web sites

I look forward to hearing from you.

AP/SM 25 August 2008

Lingua Services Galactic Ltd

I should be grateful if you would send us your brochure and

We are currently developing our sales literature and web sites

I look forward to hearing from you.

This style is similar with a blocked letter except that the

AP/SM 25 August 2008

Lingua Services Galactic Ltd

I should be grateful if you would send us your brochure

We are currently developing our sales literature and