Letters

• Definition
• Parts
• Different Types
• Writing Mechanics
Definition of Letters
• A letter is a message that is sent by a person to another meant to convey
information that he wants the person to receive. It can be short or long,
and it has many types: thank you letters, personal letters, and business
letters.
• A letter is a short or long message that is sent by one person to another
while a memo is a short message that is sent by a person to another.
• A letter is more formal and contains more information while a memo is
informal and is very short.
 The Seven Parts of a Letter
Heading
Most professional business correspondence is printed on a letterhead template. A
letterhead contains the company name, address and contact information. An individual
may also create a letterhead that contains his name and personal contact information.
While some individuals may choose not to create a formal letterhead, it is always
necessary to include a header with the sender's information.
Date
Simply put, the date is the day the letter is sent. The most commonly used date format is:
June 21, 2011. Do not abbreviate the month and always include all four digits of the year.
Address
This is the address of the recipient. If applicable, the first line in the address block should
include the recipient's name and title, and the second line should state the recipient's
company or business. The third and fourth lines are designated for the actual address.

For example:
Mr. John Doe, Director of Sales The Sales Firm 123 Main Street Townsville, AR 45678
Salutation
Different circumstances determine which salutation or greeting is most appropriate.
Use "Dear" when the recipient's name or title is known.
Examples include "Dear Mr. Doe" or "Dear Sales Director." When the name or title is
unknown, use "To Whom It May Concern." Always punctuate the salutation of a
business letter with a colon instead of a comma.
Body
The body is the longest part of a letter and is usually divided into three subcategories:
introduction, main content and summary. The introductory paragraph states the
purpose of the letter. The main content conveys all necessary detailed information and
has no set length requirements. The last paragraph summarizes the information
provided, restates the letter intent and offers either instructions or an inquiry
regarding follow-up correspondence.
Complimentary Close
The complimentary close is a word or short phrase that basically means "goodbye."
"Sincerely" is the most common closing remark. Others include "cordially," "best
wishes," and "best regards." The complimentary close can vary in degrees of formality
and is dependent upon the relationship between the sender and recipient.
Signature

In letters that are sent via email, the signature is simply the sender's name and title
typed immediately below the complimentary close. When a letter is mailed, faxed or
hand-delivered, however, there should be a large enough space below the closing and
above the typed name and title for the sender to provide her written signature.
 Different types of Letters
Sales Letters
Typical sales letters start off with a very strong statement to capture the interest
of the reader. Since the purpose is to get the reader to do something, these letters
include strong calls to action, detail the benefit to the reader of taking the action
and include information to help the reader to act, such as including a telephone
number or website link.
Order Letters
Order letters are sent by consumers or businesses to a manufacturer, retailer or
wholesaler to order goods or services. These letters must contain specific
information such as model number, name of the product, the quantity desired and
expected price. Payment is sometimes included with the letter.
Complaint Letters
The words and tone you choose to use in a letter complaining to a business may be
the deciding factor on whether your complaint is satisfied. Be direct but tactful and
always use a professional tone if you want the company to listen to you.
 Adjustment Letters
An adjustment letter is normally sent in response to a claim or complaint. If the
adjustment is in the customer’s favor, begin the letter with that news. If not, keep
your tone factual and let the customer know that you understand the complaint.
Inquiry Letters
Inquiry letters ask a question or elicit information from the recipient. When
composing this type of letter, keep it clear and succinct and list exactly what
information you need. Be sure to include your contact information so that it is easy
for the reader to respond.
Follow-Up Letters
Follow-up letters are usually sent after some type of initial communication. This
could be a sales department thanking a customer for an order, a businessman
reviewing the outcome of a meeting or a job seeker inquiring about the status of his
application. In many cases, these letters are a combination thank-you note and sales
letter.
Letters of Recommendation
Prospective employers often ask job applicants for letters of recommendation before
they hire them. This type of letter is usually from a previous employer or professor,
and it describes the sender’s relationship with and opinion of the job seeker.
Acknowledgment Letters
Acknowledgment letters act as simple receipts. Businesses send them to let others
know that they have received a prior communication, but action may or may not
have taken place.
Cover Letters
Cover letters usually accompany a package, report or other merchandise. They are
used to describe what is enclosed, why it is being sent and what the recipient
should do with it, if there is any action that needs to be taken. These types of
letters are generally very short and succinct.
Letters of Resignation
When an employee plans to leave his job, a letter of resignation is usually sent to
his immediate manager giving him notice and letting him know when the last day
of employment will be. In many cases, the employee also will detail his reason for
leaving the company.
 Letter Writing Mechanics 
• Setting the Margins
Heading or Letterhead
Date Line
Attention Line
Letter Address
Salutation
Subject or Reference Line
Body of the Letter
Closing and Signature
Reference Initials
Copy Notation
Enclosures
Continuing Pages
 Setting the Margins
Nearly all your letters will be printed on a standard sheet of 8.5-by-11-inch letterhead
paper and matching plain paper for all additional pages. Consider the following
guidelines. As the need arises, you can modify them, but we recommend you follow
them fairly closely.

Top Margin.  The top margin should be at least 1.5 inches to accommodate the
Corporate View or your SBU letterhead. If the letter is very short, you can center it
vertically on the page using the associated feature of your word processing software.

Bottom Margin. The bottom margin should be no less than one inch. As mentioned
above, consider centering very short letters vertically on the page.

Right and Left Margins. The side margins should be between one and two inches.
Longer letters should have narrower margins. You can always use your word
processor’s default side margins and center the page vertically.
 Heading or Letterhead
The heading is your address and sometimes your name or the company name that you
key when using plain paper for your letter. Letterhead paper, of course, already has the
company name and address and sometimes other information like phone number, FAX
number, email address, and Web address. 
If you print the letter on letterhead paper, you don’t key a heading since the information is
already printed on the paper. If you are using plain paper, key your return address
immediately above the date line. For the block and simplified block letter styles, the
address will begin at the left margin. For the modified block letter style, the address
should begin at the horizontal center point above the date line. (The email address is
optional.)

• 45 North 32 East
Fargo, ND 34544
mlewis@corpview.com
January 10, 1999
 Date Line
As the name suggests, the date line contains the date on the letter. The current date is
usually used when the letter is written, but if you know the letter won’t be mailed for
several days, you can use a later date. If the letter is printed on plain paper, place the
date line immediately below the return address. If the letter is printed on letterhead,
put it at the top margin as the first line of the letter. The date line is placed two or three
lines below the letterhead on longer letters, and as much as six to eight lines on shorter
letters.

When keying the date, spell the name of the month and use digits for the day and year,
as shown in these two examples:

December 27, 1999

27 December 1999

Use the second example for letters sent outside the United States. This example uses a
widely accepted international format. Within the USA, the first example is more
commonly used.
 Attention Line
When the address does not contain the name of the person you want your letter
to reach, it may be useful to add an attention line. This way, your letter can be
directed to the correct person. Key the attention line as the first line of the letter
address on both the letter and the envelope.

Attention Director of Human Resources

SoftWare Design
1600 Moore Lane
Orem, UT 84057
 Letter Address
The letter address, sometimes called the inside address, is the full name, title, and address of the person you are
writing to. Convention dictates that the inside address be written the same way it appears on the recipient’s business
card or letterhead. Write the recipient and company names exactly as they appear there. For example, use Inc. if that is
how it appears on the letterhead, not Incorporated.

Use titles such as Mr., Ms., Mrs., Dr., Vice President, Director, Ph.D., or M.A. If a short title of one or two words follows
a name, place it on the same line, separating the name and title with a comma. If the title is longer, place it on a
separate line below the name.

Dr. Gary Frazier

Human Resources Manager
Software Today
1683 N. Moor
Salt Lake City, UT 84055

If the letter will be transmitted electronically, consider placing the email or other electronic address as the last line of
the letter address.

Dr. Gary Frazier

Human Resources Manager
Software Today
1683 N. Moor
Salt Lake City, UT 84055
gf@softwaretoday.com
 Salutation
The salutation is a greeting. It appears after the letter address and is placed at the left margin, a double space after the letter
address. Some people think the salutation still calls for the use of Dear followed by the person’s name (Dear Mr. Jones, Dear Ms.
Berg). Dear is being used less and less, and you can omit it completely if you wish to do so. Instead, you might opt to use Mr. Jones
or Ms. Berg. 

If you are not sure who your reader will be, be as specific as you can. Perhaps a little detective work is in order, like a phone call or a
bit of research. The more important your letter is, the more important the name of a recipient is. Without a specific name, your
letter might not be as effective and can more easily be misplaced.

When you don’t have a recipient’s name for your correspondence, a Sir or Madam is acceptable. In such a case, having a subject line
might be a good idea so the letter can be directed properly. Keep in mind, however, that your letter may never reach the right
person.
In some cases, you can direct your letter to a particular department or division (Human Resources, Personnel, Customer Service) if
you don’t have a person’s name.

Director
Human Resources Department
Walker Fabricating 
1719 Oak Street
Buffalo, NY 87533

Dear Director: 
Editor-in-Chief
Hi Tech Publications
16 N. Federal
Denver, CO 347442
Dear Editor
 Subject or Reference Line
The subject line tells your reader quickly what the letter is about. The information there saves time and
increases the effectiveness of your correspondence. A subject line can also be called a reference line and may
begin with RE: (regarding) or REF: (reference). A subject line is especially helpful when filing a letter for future
reference.
Key the subject line in all caps a double space below the salutation on a block or modified block style letter
or below the letter address on a simplified block style letter. The word Subject or the abbreviations RE: or
REF: may be used at the beginning of a subject line on a block or modified block style letter, but are not used
on the simplified block style letter.

Mr. Gary J. Walker   

4100 South Stage Road
Central Point, OR 97502
Mr. Walker
NEW DIRECTORY PROPOSAL
or
Mrs. Jill Jones
87 East 12 West
Bly, OR 97402

Dear Mrs. Jones:

RE: BUILDING E WING

 Body of the Letter
The paragraphs are the body of the letter. This is where you say what you
need to communicate. The text of your letter should be well organized. Single-
space the paragraphs with a double space between paragraphs. The first line
of each paragraph may be indented one-half inch only on the modified block
style. More commonly, the paragraphs begin at the left margin.

The organization of a letter is critical. Start with a general statement or

paragraph telling the reader exactly what the letter is about. Provide detail
and specific information later, in the second and third paragraphs. Summarize
briefly and, if appropriate, call for action in the closing paragraphs of the body.
 Closing and Signature
The closing is where you formally end your letter. An uncomplicated closing such as
Respectfully or Sincerely is appropriate. Avoid long, flowery, or overly familiar closings.
For mixed punctuation style, place a comma after the closing.
The signature block for a letter consists of your handwritten signature and your typed
name. The signature adds verification and authenticity to the letter.
Leave three blank lines between the closing and the typed name. If the person has a
title, place the title to the side of the name preceded by a comma. If the title is three
or more words, place it below the typed name.

Respectfully,
 
Marty Lewis 
Senior Technical Writer

Sincerely  
Madeline Tucker, President
 Reference Initials
When a letter is keyed by someone other than the author, the typist’s initials are included at
the bottom of the letter for reference purposes. Sometimes both the author’s initials (in caps)
and the typist’s initials (in lowercase) are used. Place the reference initials a double space
below the typed name.

Respectfully,
 
Robert Carter    
Technical Engineer

RC:es

Respectfully,  
Robert Carter
Technical Engineer
es
 Copy Notation
A copy notation is used to identify persons other than the addressee who will receive a copy of
the letter. A CC notation was used on old-style letters where carbon paper was placed behind
the typing paper in the typewriter. The impression of the keys would make a copy of the letter
called a carbon copy. Today, the letter c is used to indicate copy. Place the copy notation a
double space below the typed name or below the reference initials if they are used in the letter.

Sincerely
 
John Roberts, Manager  

JR:tc 
c Wilma Perez
   Kim Yung
   Ellen Turnquist

Sincerely  
John Roberts, Manager

c Wilma Perez
 Enclosures
An enclosure notation is used to indicate that something other than the letter has also been placed in the
envelope. The notation can indicate the nature of the material or the number of pages. The enclosure
notation is a courtesy, letting the reader of the letter know other materials are present.
Key the enclosure notation a double space below the typed name or other elements following it, such as
reference initials or copy notations.

Sincerely
 
John Roberts, Manager  

JR:tc 
c Wilma Perez
   Kim Yung
   Ellen Turnquist
Sincerely  
John Roberts, Manager

Enclosures: 4

Enclosures:  
The Jones Proposal Expansion Contracts
 Continuing Pages
When letters require more than a single page, use letterhead for the first page and plain,
matching paper for all pages after the first page. Use the same color and type of bond paper as
the letterhead. Use a one-inch top margin for the second and successive pages of the letter. Use
the same side margins as for the first page of the letter. Leave at least a one-inch bottom margin.
Key a heading at the top of the second and successive pages including the name of the
addressee, the page number, and the date. Begin each line of the heading at the left margin.

Mr. Paul H. Rutler

Page 3
January 27, 1999

When dividing a letter into two or more pages, be careful to divide paragraphs properly. When
dividing paragraphs, leave at least two lines of the paragraph at the bottom of a page and carry
at least two lines to the top of the next page. If the paragraph has only three lines, it should not
be divided. Move the entire paragraph to a new page if it does not fit attractively at the bottom
of a page.
Letter Style
Sample Letters
Memorandum/Memoranda
Definition
Parts of Memo
Format of Memo
 Definition
 A memo is more concise and to the point as compared to a letter.
 A memo usually has a header that states where it is from and who it is
intended for while a letter may or may not have this feature.
 A memo is usually informal, short, concise, and to the point. It is
used to call a meeting or to call an individual to action. It has a
header which indicates where it comes from, who it is addressed
to, the date, and the subject of the memo. It can be addressed to
a single person or to all of the people in the company. Like a
letter, a memo can be written by hand, typewritten, or printed
from a computer.
 Unlike a letter, it does not necessarily need a courier to send it
since it is intended for a recipient within the organization
although memos can also be sent to other branches of the
organization.
 Parts of a Memo
 Standard memos are divided into segments to organize the
information and to help achieve the writer's purpose.
 Heading Segment

The heading segment follows this general format:

 
• TO: (readers' names and job titles)
• FROM: (your name and job title)
• DATE: (complete and current date)
• SUBJECT: (what the memo is about, highlighted in some way)

Make sure you address the reader by his or her correct name and job title.
You might call the company president "Maxi" on the golf course or in an
informal note, but "Rita Maxwell, President" would be more appropriate
for a formal memo. Be specific and concise in your subject line. For
example, "Clothes" as a subject line could mean anything from a dress
code update to a production issue. Instead use something like, "Fall Clothes
Line Promotion."
Opening Segment

The purpose of a memo is usually found in the opening paragraph and

includes: the purpose of the memo, the context and problem, and the
specific assignment or task. Before indulging the reader with details and
the context, give the reader a brief overview of what the memo will be
about. Choosing how specific your introduction will be depends on your
memo plan style. The more direct the memo plan, the more explicit the
introduction should be. Including the purpose of the memo will help
clarify the reason the audience should read this document. The
introduction should be brief: approximately the length of a short
paragraph.

 
Context

The context is the event, circumstance, or background of the problem you

are solving. You may use a paragraph or a few sentences to establish the
background and state the problem. Oftentimes it is sufficient to use the
opening of a sentence to completely explain the context, such as,
 
"Through market research and analysis...“

Include only what your reader needs, but be sure it is clear.

 Task Segment
One essential portion of a memo is the task statement where you should describe
what you are doing to help solve the problem. If the action was requested, your
task may be indicated by a sentence opening like,
 
"You asked that I look at...."
If you want to explain your intentions, you might say,
 
"To determine the best method of promoting the new fall line, I will....“

Include only as much information as is needed by the decision-makers in the

context, but be convincing that a real problem exists. Do not ramble on with
insignificant details. If you are having trouble putting the task into words, consider
whether you have clarified the situation. You may need to do more planning before
you're ready to write your memo. Make sure your purpose-statement forecast
divides your subject into the most important topics that the decision-maker needs.
Summary Segment
If your memo is longer than a page, you may want to include a separate
summary segment. However, this section is not necessary for short
memos and should not take up a significant amount of space. This
segment provides a brief statement of the key recommendations you have
reached. These will help your reader understand the key points of the
memo immediately. This segment may also include references to methods
and sources you have used in your research.
 Discussion Segments
The discussion segments are the longest portions of the memo, and are the
parts in which you include all the details that support your ideas. Begin with
the information that is most important. This may mean that you will start with
key findings or recommendations. Start with your most general information
and move to your specific or supporting facts. (Be sure to use the same format
when including details: strongest to weakest.)

The discussion segments include the supporting ideas, facts, and research that
back up your argument in the memo. Include strong points and evidence to
persuade the reader to follow your recommended actions. If this section is
inadequate, the memo will not be as effective as it could be.
 
Closing Segment

After the reader has absorbed all of your information, you want to close with
a courteous ending that states what action you want your reader to take.
Make sure you consider how the reader will benefit from the desired actions
and how you can make those actions easier. For example, you might say,

"I will be glad to discuss this recommendation with you during our Tuesday trip to the
spa and follow through on any decisions you make."
Necessary Attachments

Make sure you document your findings or provide detailed information

whenever necessary. You can do this by attaching lists, graphs, tables, etc.
at the end of your memo. Be sure to refer to your attachments in your
memo and add a notation about what is attached below your closing, like
this:
 Format of Memo’s
A memo is usually a page or two long, single spaced and left justified. Instead of using indentations to show new
paragraphs, skip a line between sentences. Business materials should be concise and easy to read. Therefore it is
beneficial to use headings and lists to help the reader pinpoint certain information.
 
Add Headings: You can help your reader understand your memo better by using headings for the summary and the
discussion segments that follow it. Write headings that are short but clarify the content of the segment. For
example, instead of using "Summary" for your heading, try "New Advertising Recommendations," which is much
more specific. The major headings you choose are the ones that should be incorporated in your purpose-
statement in the opening paragraph.
 
Use Lists: For easy reading, put important points or details into lists rather than paragraphs when possible. This will
draw the readers' attention to the section and help the audience remember the information better. Using lists
will help you be concise when writing a memo.
 
Sections: The sections of the memo should be allocated in the following manner:
 
Header: 1/8 of the memo
Opening, Context and Task: 1/4 of the memo
Summary, Discussion Segment: 1/2 of the memo
Closing Segment, Necessary Attachments: 1/8 of the memo
Sample Memo