 In correspondence that does not have a LETTERHEAD, the sender's address is

placed in the top right-hand corner of the page. It is also acceptable, but less
common, to place it in the top left-hand corner. Punctuation is rarely used in
addresses these days
 The date is written directly below the sender's address, separated from it by a
space. In the case of correspondence with a Letterhead
 The month in the date should not be written in figures as this can be confusing.
It is acceptable to write the date with or without the abbreviation and to
transpose the date and the month. These are matters of personal preference, but
whatever you choose you should be consistent throughout your correspondence.
 The INSIDE ADDRESS is written below the sender's address and on the
left-hand side of the page. It contains the receiver’s name and mailing address.
 If you know the name of the person you are writing to, write it as the first line
of the address. Include either person's initial/s or his or her first given name
 An alternative to including the recipient's name or job title in the address is
to use an ATTENTION LINE
 When you know the name of the person you are writing to but do not know
them well, the salutation takes the form of Dear followed by a courtesy title
and the person's surname. Initials or first names are not used with courtesy
titles.
 The blocked style is the one most often used for the body of the letter. It is
usual to leave a line space between paragraphs.
 If the letter begins Dear Sir, Dear Sirs, Dear Madam, or Dear Sir or Madam, the
complimentary close should be Yours faithfully. If the letter begins with a
personal name, e.g. Dear Mr. Jame s, Dear Mrs. Robinson, or Dear Ms. Jasmin,
it should be Yours sincerely. A letter to someone you know well may close with
the more informal Best wishes. The complimentary close is usually placed on
the left, aligned under the rest of the letter.
 Always type your name and, if relevant, your job title, below your handwritten
signature. This is known as the SIGNATURE BLOCK.
 The printed letterhead of a company gives a great deal of information about
it. It is the pre-printed part of the letter that appears across the top margin and
includes the name of the business.
 The abbreviation ltd after a company's name indicates that it has LIMITED
LIABILITY.
 The abbreviation PLC (PUBLIC LIMITED COMPANY) is used to show that
a company's shares can be bought and sold by the public, unlike the shares of
private limited liability companies
 The abbreviation and & co. indicates that a company is a partnership between
two or more people.
 If neither ltd nor & Co. appears after a company's name, then it may be a
SOLE TRADER
 Telephone and fax numbers will also be included and, if relevant, email and
website addresses. A cable (telegram) address may also be included.
 REFERENCES are often quoted to indicate what the letter refers to (Your
ref .) and the correspondence to refer to when replying (Our ref .).
 The abbreviation p.p. sometimes appears in signature blocks. It means per pro
 When sending a letter or email on behalf of your company, it is a good idea to
include your job title in the signature block
 If there are any documents enclosed with a letter, although these may be
mentioned in the body of the letter, it is also common to write Enc. or Encl.
below the signature block.
 A subject title at the beginning of a letter, directly after the salutation, provides
a further reference, saves introducing the subject in the first paragraph,
immediately draws attention to the topic of the letter, and allows the writer to
refer to it throughout.
 When copies are sent to people other than the named recipient, c. c. (carbon
copy) is added, usually at the end of a letter, before the name/s of the
recipients of the copies
 The layout and presentation of your letter are important as they give the
recipient the first impression of your company's efficiency.
 Make sure you use the recipient's correct title in the address and salutation. If
in doubt as to whether a woman is single or married, use Ms.
 Make sure your signature block tells your reader what he or she needs to know
about you.
 Fax is an open system, so it should not be used for confidential
correspondence.
 Write clearly when sending handwritten messages.
 Faxes are copies, and cannot be used when original documents are required
 Prepare your transmission carefully before you send it.
 In general, the language of faxes is much like that of letters, although faxes can
be briefer and more direct, like email messages.
 Email addresses usually give the name of the person or department, then the @
(at) symbol, followed by the name of the company or institution, and finally the
domain names, which indicate the type of organization and the country from
which the message was sent.
 The language of emails can be quite informal, but if you do not know the
recipient well, it is better to keep to the usual writing conventions. You can
become more informal as you establish a working relationship.
 It is possible to use special abbreviations, e.g. tres and emoticons, but do not
confuse your recipient by using abbreviations he or she may not know or
understand.
 The enclosure notation represents that there is something else besides the
letter included in the envelope.
 The last line of a business letter is the writer’s typed name
 The return address represents the person who is writing the letter
 We are pleased to offer firm dated 20 October, 20
 This offer is firm until 20 days.
 Payment is to be effected against a Bill of Lading and an invoice by an
irrevocable L/C to be opened with London Commercial Bank in our favour
 This offer is valid and firm until 15th May, 20__
 Pleased find enclosed our fullest collection for your reference
 We can offer you a price of £5,200.00 per engine, until 21 days, after which the
price will be subject to an increase of 5%
 The prices quoted are CFR Yokohama but are subject to a 20% trade discount
off net prices. We can offer a further 10% discount off net prices for orders of
more than 2,000 units.
 This free offer is made without engagement on our part.
 Prices quoted should be understood to be CIF Haiphong port.
 We would like to confirm that payment is to be made by an irrevocable L/C at
sight
 The goods are to be (should be) wrapped in waterproof paper and packed in
cartons
 If you decide to accept our firm offer, kindly cable your confirmation
 Please acknowledge this order and confirm that you will be able to make
delivery by the middle of November.
 We thank you for your order of diesel engines but regret that we are unable to
execute your order because of heavy demand.
 We trust that you will do your best to execute this order and look forward to
receiving your note of dispatch.
 I, therefore, request that you deliver the product by 16th June
 As we can not use the product, we will demand the reimbursement of the
purchase price of US$ 299.
 We are returning the damaged items to your store and would be glad if you
could replace them 
 We need these items to complete our sales to our customers so we will buy
them from China at your expense.
 Should you fail to deliver the product by 16th June, I will have to cancel the
order.
  I trust that this will clarify the situation, and look forward to continued good
trading with you.
 I can confirm that the goods were checked before they left our warehouse, so it
appears that the damage occurred during the shipment
 We are sure that you will be satisfied with the replacements and there will be no
repetition of the faults.
 I apologize for the errors which were due to a fault in our computer which has
now been fixed
 To show goodwill, we would offer you a 5% discount for your next purchase.
 We will send a refund by banker’s draft as soon as we receive them.
 Thank you for your letter of 15th October concerning the damage to a
consignment of garden furniture.
 10 pieces of T-shirts were torn and 05 pieces of short-sleeve shirts were stained,
to the value of US$500.
 Could you please respond as soon as you get our complaint?
 Please find enclosed a copy of the receipt in support of my claim.
 The machine I bought from you was seriously damaged, we would request you
give us a full refund
 Under the Consumer Rights Act 2015 the goods you supply must be fit for
purpose.
 We are writing in reference to the product No J 1804/4 we received from your
company on 12th June.
 Please find enclosed our credit note No C23 for $5.60 which is a refund for the
overcharge on the invoice No. L283.
 We have sent our staff to inspect and repair the broken machine with no
additional charge.
 We have received your letter complaining about the consignment of trucks
against Invoice No G1234.