Writing

Lesson Objective
In this lesson, you will learn some helpful tips for
writing business letters. You’ll learn how to open
and close a formal letter and how to format addresses.
You will also learn some useful expressions to include
in a variety of types of business letters.
Did you know...
The suffix “-ness” turns adjectives into nouns.
The word “business” is one of the most commonly
misspelled words. Think of the adjective busy when
you are spelling “business.” Remember that the y turns
into i before -ness, just like happy becomes happiness.

Writing Warm-Up
Choose one of the following three topics. Write a letter to a manager 1. A complaint about poor service
of a business. Write for five minutes in your notebook or on the back
2. A question about a product
of your paper, or on your electronic device or computer. Do not
correct your writing. Just write! 3. A concern about an employee

Vocabulary Preview
Match these words to their correct definitions.

1. on behalf of a)  to make someone aware of, to bring focus to something

2. recipient b)  to review or check three times
3. letterhead c)  the part of a letter where you address the recipient (e.g., Dear Sir,)
4. triple-check d)  stationery with a business name and address printed on it
5. salutation e)  as a representative of a group
6. colleague f)  relevant, something that applies or is important
7. applicable g)  an investigation into a matter, a question
8. inquiry h)  the person who receives something
9. resignation i)  quitting a job by choice
10. draw one’s attention to j)  a person you work with professionally

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 How to Write a Business Letter
Writing

Components of a Business Letter

1. Sender’s Information

Are you using letterhead? Letterhead is stationery with your business

name and address already printed on it. If you aren’t using letterhead,
type your company name and address in the top left corner of your paper.

Stand-up Desks, Inc.

22 Wakefield Dr.
Rochester, NY 95402-4560

Look up a local business and write the address properly in the lines below.

2. Date 3. Recipient’s Information

After the sender’s information, leave a space. Then After the date, leave another space. Now add your
write the date using one of the formats below. In the recipient’s name, title, and address. Triple-check that
US, the order of the date is: month/day/year. you spelled the name of the company and recipient
exactly as it should be.
DATE FORMATS
Mrs. Alley Freeman
• March 2, 2015 • Mar 2, 2015
Director of Sales
• March 2nd, 2015 • Monday, March 2, 2015
Furniture Forever
3 Main St.
Practice writing some dates:
Rochester, NY 14605

1. Write today’s date.

2. Write the date of your next birthday.

3. Write a date six months from today.

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 How to Write a Business Letter
Writing

Components of a Business Letter cont.

4. Salutation 5. Body

Leave a space after your recipient’s address.
Then add your salutation. Make sure that you
spell the recipient’s name correctly. Punctuation
after Mr. or Mrs. is common, but it is also possible
without (Mr or Mrs). Use a comma (,) or colon (:)
after the salutation.
Leave a space after your salutation, and then start
the body of your letter. A business letter should be
separated into paragraphs. Each paragraph should be
about a single subject. One or two paragraphs may
be enough. Use plain text (without indentation). It is
common to leave a space between paragraphs.

BUSINESS FORMAL BUSINESS CASUAL 1. S

 tart with a friendly greeting. Introduce yourself
(between colleagues) (if it’s the first time you’ve contacted this person).
• Dear Mr. Miller, Be cordial (polite) even if it is a letter of complaint.
• Dear Ms. Hampton, • Good morning, [space]
• Dear Mrs. Wu: • Good afternoon,
2. Identify your reason for the letter.
• Dear Sir, • Hello,
Use more than one paragraph if necessary.
• Dear Madam, • Hi Erica,
[space]
• To Whom It
May Concern: 3. Provide
 any special information. Identify
• Dear Frederick Carlyle, any attachments if it’s an electronic letter.
If applicable, state exactly what you want
or need from the recipient.

6. Closing

Leave a space after the final body paragraph. Then write a closing phrase
(this is optional). Leave another space and write a closing word(s), followed
by a comma. On the next line, add your name and title. Add a phone
number if you want to be contacted by phone. Sign your name by hand if
it’s a printed letter. Print your name and title beneath your signature.

CLOSING PHR ASES (OPTIONAL) CLOSING WORDS EX AMPLE

• I look forward to your reply. • Sincerely, I look forward to your reply.

• I apologize for • Respectfully,
the inconvenience. • Best, Sincerely,
• I look forward to meeting you. • Best regards,
• Should you need further • Best wishes,
assistance, please don’t • Warm regards,
hesitate to ask. • Thank you, Helen Hayes, Administrator
• Thank you for your • Sincerely,
immediate attention.

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Types of Business Letters
Work with a partner. Review some different types of business letters.
Which letters have you written or received in the past? Which types
of letters are you most likely to write? Can you think of any other
types of business letters?
1. Inquiry
In this type of letter, you ask
a question about a product,
service, or policy.
2. Resignation
In this type of letter, you notify
a supervisor or manager that you
are planning on leaving/quitting
your job. You may or may not
state a reason.
3. Cover
This type of letter comes before
a resume when you are applying
for a job. It is a short letter of
introduction that doubles as
a thank you note.
4. Reference
This is a letter that you write
for someone else. You may
provide a personal or a business
reference. In this letter, you state
how long you have known the
person and why you recommend
him or her. You may include the
person’s strengths.
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How to Write a Business Letter
5. Thank You
There are a variety of reasons
why you might need to send a
thank you letter in a business
situation. You may want to thank
a company for good service or you
may want to show appreciation for
a colleague who has worked with
you on a project.
6. Complaint
In this type of letter, you state
concerns or disappointment
about goods, services, or business-
related issues. It is important to
remain polite. Do not use ALL
CAPS or inappropriate language.
Don’t send a letter of complaint
while you are angry. Reread your
letter and decide at a later time
if you should send it or not.
7. Request
There are a variety of things you
may need to make a request for in
business, including internally (e.g.,
a deadline extension, a reference
letter) or externally (e.g., a contact
name, a replacement part).
Writing
8. C
 onfirmation
or Follow-Up
This is a letter to confirm that
something has been received.
Occasionally email or packages
go missing or end up in a
spam mailbox. Don’t follow
up too quickly.
9. Sales or Marketing
Businesses send many letters to
potential customers or clients to
introduce new products or make
special announcements. These
are often written by a president
or CEO of a company.
10. Notification
In this type of letter, a company,
organization, or individual may
provide information about a
person’s account, membership,
or job position. Notifications may
be about updates or changes.
They may contain good or bad
news for the recipient.
4
 How to Write a Business Letter
Writing

Useful Phrases
Which type of business letter might contain these phrases? Would you find
the phrase in an opening line, a middle paragraph, or a closing line? Discuss
these questions with a partner, and keep this list handy while you’re writing.

• I’m writing to inquire about...

• I’m writing in reference to...

• I’m writing to express my dissatisfaction with...

• I’m interested in learning more about...

• I would be grateful if you could send some information.

• I regret to inform you...

• I am pleased to inform you...

• Should you require further assistance, please contact our office.

• I should also remind you...

• To learn more about our products and services, please visit our website.

• Enclosed, please find the information you requested.

• If we can be of further assistance, please don’t hesitate to ask.

• I am writing to confirm that...

Trim the Fat
• I am writing to congratulate you...

• I am writing in reference to my former colleague, Liz Reece. Remember, the word

“business” comes from “busy.”
• Please accept our sincere apology.
Business people don’t have
• We deeply regret this error. time to read long-winded
letters. Your writing must
• Thank you for your assistance.
be clear and consise. Trim
• I would like to draw your attention to... anything that is unnecessary
and avoid wordy sentences.
• I would be grateful if...
Avoid using emoticons,
• I trust that you will look into this matter. pictures, abbreviations,
or any fancy fonts in a
• I appreciate the time you took to ...
business letter.
• Please respond at your earliest convenience.

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 How to Write a Business Letter
Writing

Sample Business Letters

A. Business Letter

Read the sample letter of Morris Photography

complaint. Discuss the letter 2-8908 Water St.
with a partner. What important Chicago, IL 60005-1234
features does this letter include?
Discuss the formatting, organization, March 2, 2015
and content of this letter.
Mr. Carlson Louis
Fine Photo Prints
34 Harbor St.
Chicago, IL 60001-6789

Dear Mr. Louis,

I am a long-term customer of Fine Photo Prints. While I’ve always

appreciated your company’s excellent service and products, I’m
writing to express dissatisfaction about a recent order.

Firstly, the cost of printing has increased significantly since my last

order. I didn’t expect to pay $100 more than usual, and as a result,
I have not charged my clients enough to cover my costs. Secondly,
my prints weren’t of the usual quality. Several images had black
streaks in the middle. The envelope was also wet when it arrived
in my mailbox.

As a long-term customer, I would appreciate a refund or a reprint

(free of charge). My mailing address and order # is attached. If you
have any further questions, you can reach me by phone or email.
Please respond at your earliest convenience.

Sincerely,

Ella Morris, Morris Photography

(m. 220-779-2000)

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 How to Write a Business Letter
Writing

Sample Business Letters cont.

B. Response
Fine Photo Prints
Read the sample response.
34 Harbor St.
Discuss the letter with a
Chicago, IL 60001-6789
partner. What important
features does this letter 
March 9, 2015
include? How does it differ
from the first letter?
Ella Morris
Morris Photography
2-8908 Water St.
Chicago, IL 60005-1234

Dear Ms. Morris,

Thank you for your letter regarding your recent order of

Fine Photo Prints. We appreciate your business, and we
want to make this right for you.

Please find the reprint that you requested enclosed, as

well as a 50% off coupon for your next order. I apologize
for this inconvenience and hope that you will continue
using Fine Photo Prints for your business needs in the future.

If you have any further concerns, please do not hesitate

to contact me.

Sincerely,

Carlson Louis, Owner

Fine Photo Prints
m. 228-990-8765
e. carlson@fpprints.com

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 How to Write a Business Letter
Writing

Business Envelopes
A. Formatting Tips

Here are some tips for formatting mailing addresses properly in North America:

• Use a plain font. • Place a unit number (suite or apartment) with a

hyphen before the street address. Don’t use a
• Type the addresses or use address labels if possible.
# symbol to indicate an apartment or suite.
• All caps is the preferred format in
• A PO Box (used instead of a street address)
North America, but it is not a requirement.
goes on the line before the state/province.
• Spell the recipient’s name / company correctly.
• In the US, include a numerical
• Include a return address in ZIP+4 code with a hyphen.
case the mail is undeliverable.
• In Canada, include a postal code (L1N 8B1).
• Include directional words, such as EAST or WEST Don’t use hyphens.

B. Sample Envelope

ELLA MORRIS
MORRIS PHOTOGR APHY
STAMP
2-8908 WATER ST.
CHICAGO, IL 60005-1234

MR. CARLSON LOUIS

FINE PHOTO PRINTS
34 HARBOR ST.
CHICAGO, IL 60001-6789

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 How to Write a Business Letter
Writing

Business Letter Checklist

After you write your letter,
proofread it. If it is an email,
don’t send it right away. Leave
it in your drafts folder, and come
back a little later to open it again.
Fix any mistakes you see. Check
your spelling! If you are happy
with your letter, hit “Send” or
“Print.” If you’re mailing the letter
through a postal service, be sure
to use proper formatting on
the envelope.
BEFORE SENDING YOUR LETTER – A CHECKLIST
� Did I type the recipient’s name and address properly?
� Did I include a proper saluation?
� Did I write politely even if it is a complaint or concern?
� Did I trim any unnecessary words or lines?
� Did I close the letter appropriately with my needs clearly stated?
� Did I include contact information for a reply?
� Did I proofread my letter?
� Did I wait a day before sending a letter of complaint?

� Did I format the envelope properly?

Comprehension Check-In
Work with a partner and answer the
following questions based on the lesson so far.

1. What is letterhead? 5. What is a reference letter?

2. What is the proper order for writing the date in the US? 6. What should NOT be used in a business letter?

3. How many types of business letters can you name? 7. W

 hich punctuation mark is used after a closing
word(s), such as “Warm regards”?

4. What is a cover letter? 8. H

 ow are zip codes and postal codes formatted
differently?

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 How to Write a Business Letter
Writing

Pair Activity
A. Write a Business Letter

Write a letter of complaint to a

manager of a company that you
recently made a purchase from.
Express your dissatisfaction with
a product in a polite way. Include
the sender, recipient, subject,
salutation, body, and closing.
Be sure to use useful expressions
from this lesson. Use this space
for your rough draft.

Proofread your letter later

today or tomorrow. Refer to the
checklist! (You could also type
your letter on a computer and
print it.) Then write or type an
envelope with a fictional address
and exchange your letter with
your partner.

B. Write a Reply

Respond to your partner’s letter.

Use this space for your rough draft.
Be sure to use useful expressions
from this lesson. Write or type an
envelope using the return address
from the envelope you received
from your partner. Give your letter
of response to your partner.

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 How to Write a Business Letter
Writing

Teachers’ Answer Key

LESSON DESCRIPTION: LEVEL: Intermediate
In this lesson, students learn tips and techniques for writing business letters in TIME: 1.5–2 hours
English. They review the main components of a business letter, and they also learn TAGS: writing, business, complaint, feedback, date,
how to format a letter and envelope properly. Useful expressions are included. concern, email, titles, address, envelope

Writing Warm-Up Useful Phrases

Give your students some time to do You could have your students organize the useful phrases into
a bit of writing on the topics provided. a chart form. Which type of business letter might each phrase
go with? Answers will vary. Many of the phrases could appear in
Vocabulary Preview multiple types of letters.

1. e 3. d 5. c 7. f 9. i Sample Business Letters

2. h 4. b 6. j 8. g 10. a
Put students in pairs or small groups and have them read and
Extra Review: In pairs, have students fill in their own definitions on
discuss the two examples. There are a few ways in which the two
page 13, cut up the strips, and give to their partner to match up.
letters differ, and answers may vary. One is a complaint, and the
other is a response/apology. One states a problem; one offers a
Components of a Business Letter solution. The second letter is also different in that it contains a
closing phrase (“If you have any concerns, please do not hesitate
Parts 1–6 can be read together as a class, or have students read
to contact me.”).
these sections in pairs or small groups. Allow students time to
complete the tasks.
Business Envelopes
Types of Business Letters
Optional: Does your computer lab have a program for typing
envelopes? Have students practice typing envelopes and labels
Give students time to read about the different types of business
using the proper format.
letters. Ask which type they think they are most likely to write.
Have they written any of these letters in the past? Which are
the most difficult to write? (continued on the next page...)

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 How to Write a Business Letter
Writing

Teachers’ Answer Key cont.

Business Letter Checklist SPELLING NOTES:
This lesson shows the American spelling of the words Inquiry,

Review the checklist with your students and advise them Inquire, Apologize, and Practice. Most other English-speaking

to keep it handy when they are writing business letters. countries spell these words this way: Inquiry, Inquire, Apologise,
and Practise (when used as a verb; Practice when used as a noun).

Comprehension Check-In Make it a challenge for your students to find these words in the
lesson and see if they know the alternate spellings. Also note that

1. Letterhead is special stationery that a company uses. the term email can be spelled e-mail, and Mar 2 can be written as

It has the address of the company printed on it (usually Mar. 2.

in the top left corner). Teach your students a trick for

spelling “stationery” (the word that refers to paper products
has an “e” for envelope) vs. “stationary” (staying in one place).
2. The proper order for writing the
date in the US is month / day / year.
3. The ten types of business letters named in this lesson are:
inquiry, resignation, cover, reference, thank you, complaint,
request, confirmation, sales or marketing, and notification.
4. A cover letter is a short letter of
introduction that goes in front of a resume.
5. A reference letter is a letter that you write on
behalf of a person who is applying for a job. It may
be a personal reference or a business reference.
6. Emoticons, abbreviations, and fancy fonts or
images should not be included in a business letter.
7. A comma is used after a closing word(s),
such as “Warm regards,”.
8. Zip codes are written as five digits with a hyphen followed by
four more digits. A postal code is written with a combination of
letter/number/ letter followed by a space and number/letter/
number. No hyphen should be used with a postal code.

Pair Activity

If you have computers in the school, or if your students have

computers at home, they can type these letters on a computer.
If not, have them do this activity by hand.

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 How to Write a Business Letter
Writing

Extra Vocabulary Practice (Optional)

Write definitions in your own words. Cut up these vocabulary strips.
Challenge a partner to match the vocabulary to your definition.

on behalf of

recipient

letterhead

triple-check

salutation

colleague

applicable

inquiry

resignation

draw one’s attention to

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