LESSON ONE: INTRODUCTION TO

BUSINESS ENGLISH
LEARNING OUTCOME
• Develop understanding in the topics encountered in communication and
business transactions through improving mastery of the English language.

LET’S DO IT!
Please go through and answer the following questions:
1. Are business terms exclusively for commercial transactions? Reason out.

2. How can effective communication and use of English be effective in closing

business transactions?

3. In what way can Business English give the best or the most information about
a thing?

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THE NATURE OF BUSINESS ENGLISH
Business English is the kind of English used in conducting business or in buying and
selling activities. Its extensive use in commercial transactions leads to the accumulation
of its own business terms which the other fields of knowledge may sometimes borrow.
This proves that Business English is not exclusive or snobbishly aloof language. It exists
as the same kind of language used in other aspects of life. It is not any specialized or
particular language intended only for people involved in business.

Business English is “informative, effective, adaptive and derivative”. It is informative

because it uses words that can always point to actual objects or events referred to. This
is possible through its use of simple and specific terms that give a clear relation between
the word and its referent – a denotation that results in the creation of an extra or one and
only one meaning of the term. Getting of information will be very easy if the word gives
only one meaning rather than multiple meanings that cause ambiguous sentences.
However, the meaning of the word does not come only from its relation to its referent,
but also from its relation to the feelings of the sender and the receiver. Hence, the sue
of negative, positive, prejudicial and figurative language that connotes personal
meanings or expresses emotions explains why Business English is affective. In its create
beautiful feelings, it uses positive, original, vivid and concrete words instead of negative,
cliché, stereotyped and abstract terms.

Another words to describe Business English is adaptive. One proof that this language is
adaptive is the You Attitude principle in the business letter writing. The “You Attitude”
means that the writer has to adopt the language of this letter as well as the other aspects
of it to the nature of the reader – his intelligence, education, and other socio-cultural
factors affecting the life of the reader who may be a layperson, an expert, an executive,
or a user who knows very little or much about the subject matter of the letter. Having a
clue of who is the reader is or how much knowledge he has about the content of the
letter, the writer can appropriately use a tone, style, or vocabulary that can help the
reader understood the message easily.

The meanings, forms and relationships of the words of the letter determine the true
definition of Business English. This type of English is the epitomized by this expression
“Time is gold”. Having this kind of understanding about the language of a buying-and-
selling act, a business letter therefore has to use expressions that are simple, direct,
concise, and active. This is the kind of language in business transactions that can
instantly elicit readers’ decisions on the message of the letter.

Business letter writing is not poetry writing that requires the use of figurative, idiomatic,
and circuitous expressions. Rather, it needs words that truly serve the primary purpose
of business which us to create an immediate agreement between or among the parties
involved in the business deal. Thus, a letter loaded with wordy expressions like clichés,
jargons, clutters, and other “businesses” or long and high-sounding terms are deterrent
to the reader’s judgement about the letter.

CHECK YOUR PROGRESS

1. Describe Business English

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THE 8 C’s OF A BUSINESS LETTER
CLARITY:
The first element of all business letters is that they should be clear. This includes the
purpose of the letter and words used within the text. Clearly state your point near the
beginning to allow the reader a clear understanding of the letter's purpose. How then
can you achieve clarity in business writing? Consider the following ways to produce a
letter with clarity:
1. Think first before you write. Before writing the first sentence of your letter, decide
and organize your thoughts about the focus, the reason, and the beginning of
your letter. For example, you may ask yourself these questions:
• Why am I writing this?
• How will I begin my letter?
• What will I stress or emphasize in my letter?
Business-letter writing is a composition writing that involves three stages: Pre-
writing, Writing and Post-writing.
Pre-writing stage. This is the first step in writing that will make you plan or think
about the information your letter should convey to the reader. You can generate
ideas for the body of your letter through the following pre-writing strategies:
1. Brainstorming session – writing on a piece of paper every idea that
comes to your mind regarding your topic.
2. Group discussion – filling up your mind with ideas that result from your
exchanging of ideas or opinions with your classmates.
3. Reading – collecting data about your topic from the reading materials in
the library.
4. Semantic webbing or clustering – writing your ideas in circles that are
ordered away from bigger topics placed at the centermost part of the
paper.
5. Mapping – illustrating or drawing on a piece of paper your concepts or
ideas related to the topic.
6. Outlining – classifying your ideas into major and minor ideas; the
smaller concepts failing under the bigger ones.
7. Charting – putting in a line graph, table, or any diagram your ideas about
your topic.
8. Interviewing – asking people questions about your topic.
9. Listing – writing every idea that comes into your mind about your topic
in a column on a piece of paper.
10. Looping or free writing – writing your ideas in a paragraph without
paying attention to language errors cropping up during the writing act.
Writing stage. After having a clear mental picture of what you have to write, you
are now ready to make a draft of your work. Your draft is the rough or preliminary
version of your letter that embodies what you have planned in the pre-writing
stage. This requires you to compose your thoughts in a discourse or paragraph
style. Central to this is the “nutshelling”; that is, expressing only the main points
or ideas instead of merely listing facts. This straight-to-the-point manner of writing
is possible through the use of simple, short, and direct language.
Post-Writing Stage. The draft you have produced in the writing stage is not
error-free. Thus, to come out with an organized and grammatically correct letter,
enough to get the nod or the yes answer of the reader, you have to go through

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 this last stage of the writing act that will give you and the other people around
you, like your classmates, time to edit, proofread and revise your letter.
2. Express yourself in simple and familiar words. Basically, the purpose of your
letter is to inform. However, your work cannot achieve this if it is loaded with
“high-falutin,” high sounding, or complex words.
Long and Complicated Familiar or Common
Conjecture Guess
Utilize Use
Monumental Great
Fabricate Make
Indisposed Ill
Remuneration Pay
Fluctuate Change
Recapitulate Review
3. Avoid using the following words:
a) Verbal Dead Words or Cluttering Words. These are expressions using
three to four words for the same idea that will result in unnecessary and
needless repetition of words.
Cluttering Words Clear
Affix his signature Sign
Attached herewith Attached
Visible to the eyes Visible
Pertaining to About
With the exception of Except
Past Experience Experience
Subsequent to After
b) Horse-and-buggy words. Old expressions like ones listed below were
used by people riding a carriage drawn by horses during the Victorian
Era.
Horse and Buggy Modern
I deem I think
With your permission May I
Your kind favor Your letter
Favor us with a reply Please, reply
c) Jargons. Words used by a certain set of people with common interest or
in the same profession are called jargons. Persons not in this kind of
group do not find these technical words easy to understand. Words
commonly used by lawyers, physicians, engineers, or businessmen are
meaningful only to these set of professionals. Ordinary people in our
society can hardly understand these technical terms.
Examples:
Legal Profession – habeas corpus, preliminary injunction, subpoena, corpus delicti,
satus quo
Business World – rebate, assets, and liabilities, amortization, balance sheet, debtor,
inventory
Medical World – stethoscope, hypertension, sodium chloride
Teaching Profession – lesson plan, grade sheets, inductive deductive methods, class
record, intrinsic motivation
CHECK YOUR PROGRESS

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INSTRUCTIONS: On the left portion are sample words that are long and complicated,
write to the right the familiar or common counterpart of these words.
Endeavor

Edifice

Severance

Repudiate

Liquidate

Buzz Words. Content words that explain important messages in the letter, but
give buzzing sounds and seemingly complex structure to impress people are
called buzz words. Top government officials and media men are fond of using
these long complicated-sounding expressions. Because of the popularity of these
words, some people pick them up and use them, too. Consequently, their act of
copying these buzz words indicates their lack of originality in expressing their
ideas.
EXAMPLES:
BUZZ WORDS BETTER
Normalize To make it normal
Agendize To prepare the agenda
Operationalize To operate
Departmentalize To form a department
Strategize To create a strategy
Slang Words. Slang words are spoken by a particular group of people in a given
period of time. Since these expressions come from a specific class of persons at
a certain time, they do not evolve among English-speaking people in a wider
context and in a longer or more lasting span of time. The frequent use of these
slang terms in informal communication setting makes them inappropriate in
business letter writing that requires formality. Study these sentences with slang
expressions.
SLANG We’re gonna email the document next week.
BETTER We’re going to email the document next week.
SLANG Do you wanna join the Daffo Marketing Company?
BETTER Do you want to join the Daffo Marketing Company?
4. Maintain short sentences and paragraphs. The readers can easily get the main
point of your letter if the sentence or the paragraph use just the words necessary
to express the main idea. Long and winding sentences or paragraphs will confuse
the reader in getting the core of the letter.
5. Express yourself in the active voice than in passive voice to put more life in your
letter.
POOR The letter was received by me last week.
BETTER I received the letter last week.
POOR The board meeting was presided over by the president of the
company.
BETTER The president of the company presided over the board meeting.

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CONCISENESS
The meaningfulness of a letter depends greatly on the relationships of words in the letter.
Hence, employing too many words to show structural relationship that determine
meaning formation delays thinking and decision-making. A concise message is complete
without being wordy. It saves time, effort, and space on the part of the writer. Time is
gold is a favorite line of businessmen, thus, conciseness is very much needed in the
busy world of buyers and sellers. To achieve conciseness, you have to eliminate wordy
expressions, avoid unnecessary repetitions, and include only relevant matter.

CONSIDERATION
The You-view point which means looking at the situation from the standpoint of the
reader, is what consideration means. It makes you adopt an attitude of mind that focuses
on the reader’s abilities, interests, likes and dislikes – an approach that emphasizes the
You as it deemphasizes the I and We. What are highlighted in the letter are those about
the reader – the benefits and the disadvantages he can get by entering into a business
transaction. This thoughtful consideration serving as the foundation of goodwill and the
means of influencing people is also called empathy, human touch and understanding of
human nature. Establishing a link and goodwill between or among people is the purpose
of your letter. This is easy to achieve it you use words that will appeal to, consider, or
understand all kinds of readers, notwithstanding their differences in religious beliefs,
physical appearance, economic condition, marital status, political affiliation, age, race
and gender. Non-agist, non-racist, non-sexist, and other bias-free or neutral words,
phrases, and job or courtesy titles do not favor any specific category, or exclude and
offend any members in society. Considering all types of people – males or females. Black
or white, rich and poor, and Asian or Americans – your letter sounds like it wants every
person to feel good and comfortable in reading the letter. Applying the You Attitude, you
have to keep in mind the following guidelines in avoiding expressions that are offensive
or ambiguous to the readers.
1. Give equal importance or attention to both male and female.
2. Use gender-neutral language instead of gender-sensitive words.
Examples:
GENDER SENSITIVE GENDER NEUTRAL
Layman Lay person
Policeman Police Officer
Mailman Mail Carrier
Freshmen First Year Students
Congressman Congressperson/ Representative
3. Modify words with gender free pronouns like the plurals they, you, their, and the
pronoun pairs – he or she/ his or her instead of the traditional pronouns: he alone
or she alone.
EXAMPLES:
Sexist Every manager wants his work to be appreciated by the whole
department.
Non-Sexist Managers want their work to be appreciated by the whole
Department.
Sexist She fills out her SSS for completely.
Non-Sexist You fill your SSS form completely.

COURTESY
Just like consideration, courtesy is an attitude of the mind that cultivates goodwill and
friendliness. It requires the use of polite expressions, such as please, thank you, kindly,

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would you, could you, that show the writer’s sincerity, tactfulness, thoughtfulness,
gratefulness and respect towards the reader.

CONCRETENESS
The only way by which you can create a clear and convincing picture of what you are
selling through a letter is the use of descriptive or mental pictures about the product.
Through words, the reader can form images. Hence, rich imagination results from rich
sensory experiences and words that create beautiful images. These are those that
appeal to the reader’s senses. General, vague, and abstract terms that exist only in the
mind do not activate the senses. To produce an alive, active, and real letter capable of
eliciting, instant decisions from the reader, use concrete, vivid, specific and other image-
building.

EXAMPLES:
GENERAL TERMS SPECIFIC TERMS
Walk Wobble, zigzag, stroll, strut, promenade
Eat Munch, Nibble, Smack, Devour, Chew
Store Department Store, boutique, drugstore,
shoe-store
Businessman Capitalist, grocer, banker, manufacturer,
wholesaler, retailer

CHEERFULNESS
“Smile and the whole world smiles with you, cry and you cry alone.” Indeed, if you have
a lively disposition in life, you will have more friends; a dim outlook in life will drive people
away from you. Generally, nobody would like to live with a person preoccupied with ugly
thoughts about the world. Analogously, a letter loaded with negative expressions will not
elicit favorable responses from the reader. It is easier to motivate the reader to act on
the message of the letter if the words are capable of cheering up and showing willingness
to serve. Polite, courteous and friendly words, instead of tactless, offensive and blunt
expressions are the right words to give the quality of cheerfulness to your business letter.
Among the positive words to which people react favorably are benefit, cordial, happy,
help, generous, loyal, pleasure, thanks and thoughtful. Words with negative connotations
that often arouse unfavorable reactions include blame, complaint, failed, negligence,
regret, trouble, unfair, forbid, fail, refuse, prohibit, deny, cannot, and many more. Bad
news is inevitable at times, but they are supposed to be conveyed in a tactful, positive,
cordial, or euphemistic manner by avoiding the use of negative and unfriendly words.
EXAMPLE:
BAD The executive table is not made of cheap wooden material.
GOOD The executive table is made of first-class wooden material.
BAD It is not impossible that our company will merge with Dafo
Incorporated.
GOOD It is possible that our company will merge with Dafo Incorporated.

CHECK YOUR PROGRESS

Following the learnings on Cheerfulness, practice rewriting this negative sentence to
a positive one.
“Your complaint about the machine has already reached the manager’s office”

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CORRECTNESS
This refers to the right level of the language – formal or informal – the accuracy of the
figures, facts, grammar, spelling, punctuation marks and the layout of the letter.
EXAMPLE:
Accept Please, accept my delayed payment for the machine.
Except All of you will come, except Ms. Lim, my secretary.
Desert (Accent, Only camels can cross the widest desert on earth.
1st syllable)
Desert (Accent, They expect him to desert his on-going project at the Sahara desert.
2nd syllable)
Dessert Have candies as your dessert, after finishing that packed lunch.
nd
(Accent, 2
syllable)
Quit Don’t quit despite the resignation of one half of your staff member.
Quiet Deep thinkers love to be quiet most of the time.
Quite The manager is quite serious in discussing about email tips.

CHARACTER
What makes a person special or interesting? The answer is his unique or distinct
personality or individuality. Comparing a business letter to an individual, you can find the
former interesting, if such letter uses words and introduces ideas that are natural,
original, fresh, rather than expressions that are worn out, cliché, stereotyped and plain
imitations. A letter written through the writer’s own style of expressions not by his act of
borrowing, reflects the writer’s strength and confidence.
REMEMBER:
Avoid using the following clichés:
Needless to say According to our records
Enclosed herewith, please find. It goes without saying that
Hesitate to call Take this opportunity to

MIND EXTRACTS
Prove that Business English is not a snobbish kind of language.

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Explain this – Business English is affective.

LET’S USE IT
CONCISENESS. Eliminate wordy and unnecessary expressions from the sentence to
achieve conciseness.
1. Due to the fact that I was not here
yesterday, I cannot, at this time,
present you my report.

2. Please be advised that your card

registration papers were forwarded
to the Police Investigation System.

CONSIDERATION. Rewrite the sentences to emphasize the You attitude.

3. I am glad to announce that we will
be in our designated places the
whole day tomorrow to give our
company more opportunity for
shoppers.

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 4. We know we delivered our
products toy you last week.

CONCRETENESS. Use exact and precise language to make the message more
accurate.
5. That women is brainy.

6. The tests were administered by the

guidance counselor.

CLARITY. Make these sentences clear by using precise, simple, and familiar words,
and by creating effective sentences.
7. I cannot comprehend the theme of
the discourse despite the
assistance accorded by you to me.

8. He speaks with precision about the

pertinent data that he subjected to
his perusal.

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COURTESY. Show courtesy in these sentences by using words that express
tactfulness, thoughtfulness and appreciation.
9. You are going to grant my request,
aren’t you?

10. Your failure to indicate the number

of the street where the goods will
be delivered is inexcusable.

CHEERFULNESS. Emphasize positive and pleasant facts in these sentences.

11. It is impossible to open an account
for you today.

12. We don’t refund if the returned item

is soiled and unsaleable.

CHARACTER. Make these sentences have character by changing the hackneyed to

trite expressions into original and fresh expressions.
13. Attached herewith are my
transcript of records and diploma.

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 14. I want to take this opportunity to
apply for the position.

CORRECTNESS. Underline the correct word or words that could be used in each
sentence.
15. (It’s, Its) new staff will not (affect,
effect) the status of the rank and
file employees.

16. Write your letter on the best kind of

(stationary, stationery).

SUMMARY
Business English is the kind of English used in conducting business or in buying and
selling activities. Its extensive use in commercial transactions leads to the accumulation
of its own business terms which the other fields of knowledge may sometimes borrow.
This proves that Business English is not exclusive or snobbishly aloof language. It exists
as the same kind of language used in other aspects of life. It is not any specialized or
particular language intended only for people involved in business. Business English is
“informative, effective, adaptive and derivative”. It is informative because it uses words
that can always point to actual objects or events referred to. This is possible through its
use of simple and specific terms that give a clear relation between the word and its
referent – a denotation that results in the creation of an extra or one and only one
meaning of the term. Getting of information will be very easy if the word gives only one
meaning rather than multiple meanings that cause ambiguous sentences. However, the

23 | P a g e
meaning of the word does not come only from its relation to its referent, but also from its
relation to the feelings of the sender and the receiver. Hence, the sue of negative,
positive, prejudicial and figurative language that connotes personal meanings or
expresses emotions explains why Business English is affective. In its create beautiful
feelings, it uses positive, original, vivid and concrete words instead of negative, cliché,
stereotyped and abstract terms.

SUGGESTED READINGS
Business English Conversation Lessons by Business English Free Resource
(LINK: https://www.businessenglishresources.com/learn-english-for-
business/teachers-section/conversation-lessons/)

Business Correspondence Overview (LINK: https://www.tu-

chemnitz.de/phil/english/sections/linguist/independent/kursmaterialien/TechComm/a
cchtml/genlett.html)

Assignment 1: Business Correspondence by University of Arkansas - Sam M.

Walton College Business Communication Center (LINK:
https://walton.uark.edu/business-communication-
lab/techcompbusinesscorrespondence.pdf)

Business Letter Format: How to Write a Business Letter by toppr (LINK:

https://www.toppr.com/guides/business-communication-and-ethics/business-
correspondence/parts-of-business-letter/)

Business Letters - The Writing Center by University of North Carolina (LINK:

https://writingcenter.unc.edu/tips-and-tools/business-letters/)

Types of Professional Business Letters by Teh Balance Careers (LINK:

https://www.thebalancecareers.com/business-letter-examples-samples-and-writing-
tips-2059673)

What are the Seven Parts of a Business Letter? by Thriving Small Business
(LINK: https://thethrivingsmallbusiness.com/what-are-the-seven-parts-of-a-business-
letter/)

Writing in English: 5 Simple Tips (LINK: https://www.fluentu.com/blog/business-

english/business-english-correspondence/)

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LESSON TWO: THE PARTS AND FORMAT
OF A BUSINESS LETTER
LEARNING OUTCOME
• Identify the parts of a business letter
• Write a business letter that exemplifies the 8C’s.

LET’S DO IT!
INSTRUCTIONS: Study this example of a business letter and guess the parts. Write
your answer below.
1. DAFO’S PET SHOP
21 Gugo Street, Lima, Rizal
346-78-90 / 709-45-23

2. November 7, 2007

3. Mrs. Lilia F. Tenio

35 Vigan Street, Nova Hills
Marikina, Rizal

4. Dear Mrs. Tinio:

5. Please refer to your bill dated October 15, 2007, to Dafo’s Pet Shop in the amoung
of P900. Our records show our company did not deliver the questionable feeds
chemicals which we are supposed to make adjustment for.

I shall appreciate your documenting the bill soon.

6. Very truly yours,

7. Daffodils P. Sales
Proprietor, Dafo’s Pet Shop

8. ST: BL

1. ______________________________________________

2. ______________________________________________

3. ______________________________________________

4. ______________________________________________

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 5. ______________________________________________

6. ______________________________________________

7. ______________________________________________

8. ______________________________________________

9. ______________________________________________

THE PARTS OF A BUSINESS LETTER

If you own or run a small business long enough, the odds are that you are going to have
to write actual business letters to demonstrate your seriousness, whether that involves
making a formal complaint or delivering a heartfelt thanks. Unlike with email, the format
is still important when it comes to conveying professionalism, and that includes knowing
the parts of a business letter that you need to include. There are actually many things
you need to keep in mind when it comes to knowing how to write a business letter.
Understanding business letter formats is crucial. Not only do you need to understand
more standard business letter formats, but also you might need to figure out something
less well known, such as the format of a memo.
1. Heading. The heading of a letter is two types, namely: (A) Traditional Heading;
and (B) Modern Heading or Letterhead. The latter is placed around five spaces
from the top margin; the former, at the upper right-hand side of the paper. The
traditional heading contains the writer’s complete address and the date of the
letter, while the Letterhead or Modern Heading that is seen only on the first page
of a double or multipage-letter gives the following principal information; full name,
full address, telephone number, and the nature of the business of the company
sending the letter. The secondary information is: names of one or more officers,
telex numbers, logo, and corporate subsidiaries. With the many artistic designs
of letterheads, some consider this both an information giving part and an
ornamental feature of a letter. However, the best kind of a letterhead is one that
has a simple design. An elaborate letterhead tends to grab the reader’s attention
from the central message of the letter. Since the letterhead projects a corporate
image and, somehow, affects the reader’s understanding of the message of the
letter, some companies take much care and time in finalizing the appearance of
the letterhead to represent the company. As a matter of fact, some companies
launch a money-spending contest on company logo and letterhead design.
2. Date line. The second part of a business letter is the date line which is typed two
or four spaces below the letterhead. There are two standard ways of writing the
date, the American Way (May 2, 1994) and the British Way (2 May 1994). More
ways are used by other business correspondents, but whatever style you choose,
the usual procedure calls for one punctuation mark, the comma after the day,
(May 2, 1994) and for the non-abbreviation of the name of the month.
a) Modern Heading or Letterhead
DAFO’S PET SHOP
21 Gugo Street, Lima, Rizal
346-78-98 / 567-54-90

May 3, 2007

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 b) Traditional Heading
38 Susano Street
Cubao, Quezon City
June 6, 2007
_________________________
_________________________
_________________________

3. Inside Address. The address of the writer is found in the Heading; that of the
recipient is in the Inside Address. This third part of the letter, the Inside Address,
is written four to eight spaces below the date line on the left margin. Normally, if
this consists of three to four lines, the first line presents the name of the person
or company and the individual or official corporate title of the like: Miss, Atty., Dr.,
President, Manager.
EXAMPLE:
Mrs. Lina G. Rabe, Manager Atty. Rey T. Reyla

Nova Enterprises President, Pasay Steel Corporation

45 Taft Avenue, Manila 81 Seassion Road, Baguio City

The following are some reminders on the proper way of writing titles:
a) Address an individual the way he usually signs his name.
b) Avoid abbreviating Christian names, corporation, company and official
positions or ranks like Sergeant, Treasurer, Secretary, Sales Manager,
Director
c) You may abbreviate titles like Honorable, Reverend, Professor, but in
formal letters, it is preferable to write in full.
d) Include the article “The” before the company name, if it is naturally a part
of the name like “The Dean’s Café” or “The Ladies Circle”.
e) Write the title Honorable, Reverend in full if the article “The” precedes
them, like “The Reverend Jose P. Gomez”, not “The Rev. Jose P.
Gomez”.
f) Use the titles Honorable, Reverend, Professor, and Superintendent
before full names, not before a last name, like “Professor Juliet Sales,
Honorable Orly D. Pecson, not Professor Ramos, Honorable Daza”.
g) Use small letters in writing the article The in “the Reverend Lino H.
Paterno” or “the Honorable Nestro G. Bulalacao” if the article is preceded
by other words in the sentence, such as Everybody stoo up to greet the
Honorable Jose P. Laurel.
4. Salutation or Greeting. The fourth part is the Salutation or Greeting. This is
written on the left margin, two to four spaces below the Inside Address. Since its
purpose is to cheer up or greet the addressee with the use of positive words like
Dear, Dearest, My Dear, it is also called Greeting. However, you cannot just use
any greeting you want. The degree of formal salutations for top ranking
government officials are Sir and Madam. Lower than these are Dear Sir or Dear
Ma’am and for friendly, intimate and informal relationships, you may use My Dear
Dora, Dear Peter, Dear Helen, and the like. In most business letters, the
Salutation is followed by a colon (:); in formal or friendly letters, by a comma (,).
These two marks, colon and comma, re the only punctuation marks used after
the Salutation. Gentlemen is the Salutation for letters addressed to a company,
club, committee, and other organizations composed of makes or of both males
and females. The Salutation, Ladies, is for organizations exclusively for females.
However, if there is a particular person whom you want to read the letter

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 addressed to the company, this person’s name may be written in the Attention
Line, a letter part considered as an extension of the Inside Address. The position
of the Attention Line is; (1) between the Inside Address and the Salutation; and
(2) opposite the Salutation.
EXAMPLES:
DADO PET SHOP
34 Susano Street, Nova Hills, Baguio City

Attention: Miss Daffdil L. Lopez

Gentlemen:
DADO PET SHOP
34 Susano Street, Nova Hills, Baguio City

Gentlemen: Attention: Miss Daffodil L. Lopez

There are also salutations like, To Our Dealers, To The PTA Members, Dear
Customers, that are situated at the upper center of the bond paper. These kind
of salutations are good for formal letters and letters making an announcement to
a group of people. In addition to these generic salutations is this commonly used
– To Whom It May Concern. Although, nowadays, some, consider this as the
least effective generic salutation; many reason out that since the use of this has
been the standard for generations, it is still appropriate in business letter writing
even up to this time. Another secondary part of a letter found in the area of the
salutation is the Subject Line placed two spaces below the Greeting. In a modified
block letter, it is usually centered, and in block letters, and is at the left margin.
Serving as the title of the letter, the Subject Line states the purpose or topic of
the letter in a short sentence. Here are examples of how the Subject Line is
written.
EXAMPLE:
Mrs. Wanda P. Lazo, President
Dafo Textile Company
57 Talon Street, Caloocan City

Dear Mrs. Lazo:

Subject: The delivery of our order no. 8975 of Maay 2, 1997

The goods we ordered were not delivered to the place indicated in the Bill of Landing.

Filipinas Bank
54 Real Street, Intramuros, Manila

Gentlemen: Subject: The delivery of our order No. 897 of June 5, 1997

The goods we ordered did not arrive at the time agreed upon.
5. Body. The fifth and the biggest part is the body. This begins two spaces below
the Salutation. The spacing is double between the paragraphs of the letter. It is
in this part where you may convey all the messages you want your reader to
understand. Of course, to do this, you have to apply the 8C’s of a letter.
6. Closing or Complimentary Close. This comes as the sixth part. It is typed 2 to
4 spaces below the Body. Unlike the Salutation that uses two punctuation marks,
comma and colon, the Closing uses only one mark, the comma. If the closing is
of several words, on the first word should be capitalized. The choosing of a

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 Complimentary Close also considers the degree of formality. Below are some of
the most commonly used closings that range from formal to informal:
EXAMPLE:
Very respectfully yours, Sincerely yours,
Respectfully yours, Cordially yours,
Very truly yours
7. Signature Line. The seventh part is the Signature Line. In business letters, two
signatures are needed – the printed and the penned signature. The typewritten
signature is typed four spaces below the complimentary close. It is forces
because the other two spaces are for the penned signature of the writer and for
the fully capitalized name of the country represented by the writer. The name of
the company may be placed between the complimentary close and the penned
signature. If the name of the company is letterhead, you may do away with the
typewritten signature. With regard to signature of women, consider the following
assumptions.
a) It is assumed that a surname preceded by initials belongs to a man.
b) It is assumed that a name not preceded by Ms or Mrs. Always mean

CHECK YOU PROGRESS

INSTRUCTIONS: Check the best way of writing each part.

1. _____________________ Dec. 20, 1997

_____________________ 20th of Dec. 1997

_____________________ December 20, 1997

2. _____________________ 3 May 1996

_____________________ 3 May, 1996

_____________________ 3, May 1996

3. _____________________ 14 Feb. 1996

_____________________ 2/ 14/ 1996

_____________________ 14 February 1996

4. _____________________ Mr. Ben S. Lagman;

President – XYZ Industries
27, Piras St., Sta. Cruz Manila

_____________________ Mr. Ben S. Lagman

President, XYZ Industries
37 Piras Street, Sta. Cruz, Manila

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 5. _____________________ Dear Sir:

_____________________ Dear sir:

_____________________ Dear Sir;

8. Notations. The last part is Notations. The following are the notations that come
two spaces below the Signature:
a) Identification Initials. These are the initials of the writer or dictator and the
typist or transcriber. A colon or slash mark is used to separate the two
kinds of initials. (e.g. KM ly KM: LY KM/LY)
b) Enclosure. Sometimes, there are some important documents or papers
that the writer would like to attach to the letter. The inclusions of these are
made known to the reader by the explicit statement of these papers in the
body of the letter and in the enclosure.
Example: VM: DR
Eric.
Resume
c) Carbon Copy. This notation is found two spaces below the last time of the
signature. Its purpose is to let the reader know that a copy of the letter is
sent to another person whose name is not mentioned in the address. The
term Carbon Copy is the symbol CC. may then be written for this kind of
notation, and following CC or Carbon Copy is the full name and official
corporate position of the other recipient.
Example:
Sincerely yours,

Miss Myla B. Sarabia

Manager, Personnel Development
CC. Mr. Leo G. Torres
d) Blind Copy. If the writer, in confidence, decides to give a copy of the letter
to a person not referred to in the address, he may note this as “blind
carbon copy” or bcc on the copy for the secret recipient. This bcc is not
reflected in the original. Actually, though they are noted as carbon copies,
they may not be, at all times, carbon. They maybe photographic or Xerox
copies.
e) Postscript or PS. This maybe added after the last notation. It serves as a
device for emphasis. Two spaces below the Identification Initials or two
spaces below the enclosure or CC is where you can write the symbol PS.
Likewise, consider the letter envelope and the folding of the letter before
you put it inside the envelope. The address on the envelope plus its
format must be similar to the inside address. Also, the folding of the paper
to protrude or stick out to make the unfolding of the paper faster or easier.
To add distinction to correspondence, use paper, ink and envelopes of
good quality. The right paper is 8 ½ by 11 inches in size. For a short letter,
you may use 6 by 9 ½ inches in size. An envelope that matches the paper
and is strong enough to stand rough handling and heavy enough to
prevent the writing from showing through is the right one to use for
business letters.

CHECK YOUR PROGRESS

INSTRUCTIONS: Give the correct Salutation and Complimentary Close for each
recipient.

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 1. Justice Romeo B. De Leon

Salutation: _______________________________________________

Complimentary Close: ______________________________________

2. Dafo Garment Factory

Salutation: _______________________________________________

Complimentary Close: ______________________________________

3. Taurean Ladies Circle

Salutation: _______________________________________________

Complimentary Close: ______________________________________

4. Gigi B. Cruz (your best friend)

Salutation: _______________________________________________

Complimentary Close: ______________________________________

5. Dr. Carlos P. Singson, Professor

Salutation: _______________________________________________

Complimentary Close: ______________________________________

THE FORMAT OF A BUSINESS LETTER

FULL BLOCK FORM
LETTERHEAD

_______________________ 1. Date Line

_______________________
_______________________

_______________________
_______________________ 2. Inside Address
_______________________

_______________________ 3. Salutation

___________________________________________________________________
____
___________________________________________________________________
____

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___________________________________________________________________
____
___________________________________________________________________
____
______________________________________________4. Body of the
Letter_________
___________________________________________________________________
____

______________________ 5. Complimentary Close

______________________ 6. Signature Line
______________________ 7. Notations

MODIFIED BLOCK FORM

LETTERHEAD

1. Date Line _________________

______________________
______________________ 2. Inside Address
______________________

______________________ 3. Salutation

___________________________________________________________________
___________________________________________________________________
___________________4. Body of the
Letter_______________________________________________
___________________________________________________________________
_____

5. Complimentary Close _______________

6. Signature Line _______________

7. Notations

SEMI-BLOCK FORM
LETTERHEAD

1. Date Line______________

____________________
____________________ 2. Inside Address
____________________

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____________________ 3. Salutation

_________________________________________________________________
___________________________________________________________________
____
__________________________________________4. Body of the
Letter_____________
___________________________________________________________________
____

5. Complimentary Close ________________

6. Signature Line ________________

7. Notations

INDENTED FORM OR TRADITIONAL FORM

LETTERHEAD

1. Heading ______________
_____________
_________
______________
____________ 2. Inside Address
__________

______________ 3. Salutation

___________________________________________________________________
_
___________________________________________________________________
____
___________________________________________________________________
____
___________________________________________________________________
____
4. Body of the Letter

___________________________________________________________________
_
___________________________________________________________________
____
___________________________________________________________________
____

5. Complimentary Close _____________________

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 6. Signature Line ________________

7. Notations

HANGING STYLE
LETTERHEAD

1. Heading _________________
_______________
_____________

_________________
_______________ 2. Inside Address
_____________

_________________ 3. Salutation

___________________________________________________________________
_____

___________________________________________________________________
_
____________________________________________4. Body of the
Leter________

___________________________________________________________________
_
___________________________________________________________________
____

___________________________________________________________________
_

___________________________________________________________________
_

5. Complimentary Close __________________

6. Signature Line _______________

7. Notations
MEMORANDUM STYLE
LETTERHEAD

5. Date Line __________________

FROM: _________________
TO: ____________________
SUBJECT: ______________

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___________________________________________________________________
_____
___________________________________________________________________
_____
___________________________________________________________________
_____
___________________________________________________________________
_____

___________________________________________________________________
_____
___________________________________________________________________
_____

Penned Signature __________________

MIND EXTRACTS
INSTRUCTIONS: Answer the following questions by using the given examples in
this lesson.
1. By examining the sample letter in the “Let’s Do It” activity, what are the
punctuation marks used in the letter? Provide explanation to how each
punctuation marks should be used.

2. Compare and contrast the different formats of the business letter, what are the
advantages and disadvantages of each form?

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 LET’S USE IT!
INSTRUCTIONS: Criticize the way this letter is punctuated and written then afterwards
rewrite the letter and make the necessary corrections.
POOH’S SOFTWARES
29, TAFT, AVE, MANILA
234-67-90 or 90-56-34

2, May 1997

Mr. Jose P. Gomez

356 Puno St.
Marikina, Rizal

My Dearest Sir,

I wish to reserve 100 front seat tickets for the popsy-martini valentine concert,
Feb. 13, evening performance.

I shal appreciate your confirming any reservation and telling me the exact
amount I have to pay.

Very Truly Yours,

JS P. CORPUZ
Customer Relations Officer

SUMMARY
If you own or run a small business long enough, the odds are that you are going to have
to write actual business letters to demonstrate your seriousness, whether that involves
making a formal complaint or delivering a heartfelt thanks. Unlike with email, the format
is still important when it comes to conveying professionalism, and that includes knowing
the parts of a business letter that you need to include. There are actually many things

36 | P a g e
you need to keep in mind when it comes to knowing how to write a business letter.
Understanding business letter formats is crucial. Not only do you need to understand
more standard business letter formats, but also you might need to figure out something
less well known, such as the format of a memo.

SUGGESTED READINGS
Business English Conversation Lessons by Business English Free Resource
(LINK: https://www.businessenglishresources.com/learn-english-for-
business/teachers-section/conversation-lessons/)

Business Correspondence Overview (LINK: https://www.tu-

chemnitz.de/phil/english/sections/linguist/independent/kursmaterialien/TechComm/a
cchtml/genlett.html)

Assignment 1: Business Correspondence by University of Arkansas - Sam M.

Walton College Business Communication Center (LINK:
https://walton.uark.edu/business-communication-
lab/techcompbusinesscorrespondence.pdf)

Business Letter Format: How to Write a Business Letter by toppr (LINK:

https://www.toppr.com/guides/business-communication-and-ethics/business-
correspondence/parts-of-business-letter/)

Business Letters - The Writing Center by University of North Carolina (LINK:

https://writingcenter.unc.edu/tips-and-tools/business-letters/)

Types of Professional Business Letters by Teh Balance Careers (LINK:

https://www.thebalancecareers.com/business-letter-examples-samples-and-writing-
tips-2059673)

What are the Seven Parts of a Business Letter? by Thriving Small Business
(LINK: https://thethrivingsmallbusiness.com/what-are-the-seven-parts-of-a-business-
letter/)

Writing in English: 5 Simple Tips (LINK: https://www.fluentu.com/blog/business-

english/business-english-correspondence/)

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