Module B: The Business Letter
This module deals exclusively with formal correspondence, not informal letters written to friends
and relatives. While formal letters can be rather mechanical, try and prepare individualised letters
suited to precise needs. In all cases, be simple, direct, succinct, yet comprehensive.
Drafting a letter beforehand enables you to think out your points logically and place them in order.
For the purpose of this module, “correspondent” refers to the letter-writer, while “recipient” refers
to the person addressed or the addressee.
Letters express the character of the correspondent and the reader of a letter tends to associate it
with the writer’s personality. Since a letter may be the recipient’s first exposure to the writer,
the writer should take care that it forms a favourable initial opinion. Even the appearance of the
paper and typing/handwriting counts, because a careless or shabby layout can suggest a careless or
sloppy person.
I. STANDARD ELEMENTS OF A BUSINESS LETTER
If the writer has a printed letterhead, such stationery is the proper medium for formal correspondence.
If not, he or she should type or write his or her full postal address (where the recipient may reply)
in the top right-hand corner, followed by a contact phone number and the date (day/month spelt
out/ year), for example, 10 January 2017.
The recipient’s name and address are then placed immediately below the date but starting from the
left-hand margin. The word “Messrs” (preceding the name of a company) has now fallen out of
fashion. If the name and/or designation of the intended recipient in an organisation is known, the
writer should mention it first.
The correspondent should differentiate between “Sir/Madam” and “Dear Sir or Madam”. The
former is an impersonal greeting, recommended for letters to newspapers, job applications and so
on. The latter is less formal than “Sir/Madam” but more formal than “Dear Mr Chowdhury” and
should be used when the recipient’s name is not known or when the recipient is not known personally
to the writer. A recipient not known personally to the writer may, in less formal cases, be addressed
by name (“Dear Mr Chowdhury”) if there is a strong likelihood of a personal or professional
relationship developing in the future.
English For All.indb 115
8/30/2018 12:47:39 PM
116 ♦ English for All
In India, it is acceptable to use the terms “Shri” or “Shrimati” instead of “Mr”, “Mrs”, “Miss” or
“Ms”. Similarly, professional prefixes (such as “Colonel”, “Doctor”, “Professor”) are preferred to
“Mr” or “Ms”. It is advisable to address a woman as “Ms”, unless she has herself signed previous
letters as “Mrs”.
The subject of a formal letter is often stated in a heading on the line immediately following the
salutation. This practice allows the recipient to identify the reason for the letter and accordingly to
direct it to the specific person in the organisation who will handle the matter. (See Example 2:
Subject: Distributorship for our latest audio system.)
Opening paragraphs demand special attention. In continuing correspondence, the opening paragraph
should refer to the other party’s previous communication by date and (where available) reference
number: In response to your letter ref no. STOFX/34 dated 4.8.99, I wish to inform you that ... It can
then go on to convey the writer’s main thoughts on the matter.
Gratitude, pleasure or regret about the subject under discussion may also be expressed here. For
example: Thank you for your letter…, or I am pleased to inform you or I regret to inform
you …
Use the opening paragraph to win the recipient’s interest. If a businessman cannot gain a prospective
client’s attention in the very first paragraph, he may lose the deal (See Example 2, opening
paragraph). A short opening sentence attracts more attention than a long, complicated one; but
never use “Have received” instead of “We have received” or other incorrectly shortened language.
Each distinct point mentioned in the letter needs a separate paragraph. While many correspondents
nowadays begin paragraphs from the left-hand margin without indentation and this procedure
cannot be regarded as incorrect, some people still consider it proper to indent a new paragraph.
Indentation is usually created by using the tab key on a keyboard, or by inserting five blank spaces
with the space bar of a typewriter, at the beginning of the first sentence of each paragraph. See
Example 1 and 2 for letters in which the beginning of each paragraph is indented.
See also Example 3. Here, the writer does not use indentation; instead, he begins each paragraph at
the left margin. A blank line is inserted between paragraphs in order to separate them. Although
paragraphs are becoming shorter nowadays, it is normally agreed that the correspondent should
avoid creating paragraphs containing only one sentence.
Avoid first person usage as much as possible. Second person usage is preferable because it gives
importance to the recipient who, in many cases, might be a senior person. It should be varied with
standard third person usage. (See Example 2: You do know, of course, that we are one of the oldest
manufacturers in this business, with an excellent reputation and considerable goodwill. We should
be pleased to hear whether you are ready to handle this product.)
Increasingly, convenient set phrases used in the past are being rejected as too hackneyed or oldfashioned nowadays. For example, “I have the honour to call your attention to” or “We beg to state”
should be replaced by, “I (or We) wish to state”.
English For All.indb 116
8/30/2018 12:47:39 PM
The Business Letter ♦ 117
Always attempt to create a rapport and promote cordial relations with the intended recipient. This
can easily be done by inserting a few words of warmth or goodwill at appropriate places. A phrase
like “You will, of course understand” acts dually by specifying a certain point as well as
complimenting the recipient’s judgement.
Occasionally, the correspondent may find it essential to catalogue certain items or points, or quote
at length from previous correspondence. In such instances, the entire list or quotation should be
block-indented (all lines indented) so as to make it easier on the eye to read.
Like the opening paragraph, the concluding paragraph is very important. Since it leaves the final
impression, the writer must word it carefully. For example, if time is of the essence, the writer
should use the paragraph to try to obtain immediate action; if the writer provides goods or services
to the recipient, this paragraph could contain words to the effect that the writer values the client’s
continuing business.
Generally speaking, customary endings, such as “Thanking you”, “Looking forward to hearing
from you” or “With regards” may be used to conclude routine letters of no special significance, but
they are considered weak endings, as well as grammatically incorrect (a present participle cannot
stand on its own).
To complete the sentence, the correspondent could write “Thanking you, I remain”, followed by the
formal closure on the next line.
“Yours sincerely” is the standard polite sign-off for letters addressed by name. “Yours faithfully” or
“Yours truly” is used in formal letters where the addressee is not known by name. Letters to
newspapers end with “Yours truly”.
If a formal letter is typed, it is necessary to type out the full name of the correspondent at the end
and sign above it, below the closure. The designation of the correspondent (for example, “Sales
Officer”) is essential immediately below the typed name if the letter is written on an organisation’s
letterhead and/or on behalf of the organisation. In the case of a handwritten letter, if a signature is
difficult to read, the correspondent must write his or her name in block capitals below the signature.
If enclosures are attached, the word “Enclosures” or abbreviation “Enc.” must be inserted below
the correspondent’s name but at the left-hand margin, followed by a precise indication of the kind
of enclosure (for example, “Enc.: c.v.”). If the body of the letter mentions what is enclosed, then
this line may read simply “Encl: as above”.
If you need to send copies of the letter to other people, say for administrative purposes, that should
be mentioned at the end of the letter. Usually this is indicated by the letters “cc” followed by the list
of people who are receiving the copies. This information should be placed at the left margin of the
page after the correspondent’s name. For example:
cc: The Head of the Department, Production Engineering.
Regional College of Technology
The Registrar, Regional College of Technology
English For All.indb 117
8/30/2018 12:47:39 PM
118 ♦ English for All
or
Copies to:
The Head of the Department, Production Engineering,
Regional College of Technology
The Registrar, Regional College of Technology
On no account should postscripts occur in formal correspondence because they signify forgetfulness
or sloppy thinking.
Given below is a schematic representation of all that has been discussed so far.
Letter Head
Date
References
Recipient’s name,
Designation,
Address
Greeting (or salutation)
Subject Heading
MAIN BODY OF LETTER
Complimentary close
Author’s signature
Printed name
Position
Enclosure reference
English For All.indb 118
8/30/2018 12:47:39 PM
The Business Letter ♦ 119
Example 1
LETTER OF REDRESS
RELIABLE PRODUCTS LTD
(Company Letterhead)
3 February 2015
Our Ref: IMB/tp
Arnab Banerjee,
2/7 Fern Road,
Calcutta 700019.
Dear Sir,
QUALITY COMPALINT
With reference to your letter of yesterday, we have thoroughly investigated your complaint
regarding the quality of the items despatched to you on 3rd January and there does seem to have
been a temporary problem in our inspection Department on that day.
I would appreciate further details of the defects found, the particular product affected and
its batch number. I enclose our Defects Report Form and would be grateful if you could
complete and return it to me as soon as possible. I will then be happy to immediately replace
the relevant items.
Meanwhile please accept my apologies for any inconvenience caused.
Yours faithfully,
Enclosure: Manual
English For All.indb 119
(Signature)
N Chaubey
Manager (Sales).
8/30/2018 12:47:40 PM
120 ♦ English for All
Example 2
Product promotion:
Octave Audio Systems Limited
(Printed letterhead)
3 February 2015
Ms A Ray,
Managing Director,
Eureka Electronics Limited.
The Mall,
Shillong, Meghalaya.
Dear Ms Ray,
Subject: Distributorship for our latest audio system Blaster Mach 4
We have received many inquiries from your city about our new, cutting-edge, audio system Blaster
Mach 4, which convinced us that a market exists in the northeast for our product. Since we do not
have any distributors in your region, we wish to introduce ourselves to your reputed company in the
hope that you might agree to become an agent for the product. The manual, enclosed, will acquaint
you with our system and no doubt convince you of its superior features and performance.
Our new product is sealed at the top and sides. This design prolongs the life of the system by
protecting it from dust. All moving parts in the deck section are constructed from specially tempered
steel, so they do not need frequent replacement. Our research and development wing has invented
a circuit enabling a 20% reduction in power consumption. The product also has compacter
dimensions, allowing for easy storage in modern homes.
Our prices compare very favourably with those of our competitors. Moreover we have been
advertising this system nationally over television and in newspapers and you will not need to be
concerned about additional publicity. With this in mind, we believe, you will agree that the 25%
commission which we can offer you is satisfactory.
As you are aware, we are one of the oldest manufacturers in this business with an excellent
reputation and considerable customer goodwill. We would be pleased to hear whether you are ready
to handle this product.
With kind regards I remain,
Enclosure: Manual
English For All.indb 120
Yours sincerely,
(Signature)
A K Ghosh,
Director (Sales)
8/30/2018 12:47:40 PM
The Business Letter ♦ 121
Let us now consider another example where the letter has been set in a fully blocked style. This
style is becoming increasingly popular. All the typed entries commence from the left-hand margin,
forming a “vertical line” down the page.
You will note that the letter follows an open style of punctuation. This involves omitting all
punctuation from the elements outside the main body of the letter. No comma is necessary in the
date, nor after each line of the name/address block, nor after the salutation and complimentary
close; full stops are also omitted from abbreviations and initials. Note, however, that the main body
of the letter should be punctuated as usual.
Example 3
Direct mail:
BLUE SKY HOLIDAY CO. LTD
(Company Letterhead)
APJ/abc
1st October 2011
Nisha Kapoor
Gariahat Road (South)
Jodhpur Park
Calcutta 700 069
Dear Ms Kapoor
A FREE CRUISE TO MAURITIUS
You are one of our most valued customers and as a part of our fifth birthday celebrations we are
offering you this unique opportunity to holiday at Mauritius for free.
We are also pleased to enclose our latest brochure of holidays for the discerning traveller and if a
booking is made for yourself and one other person by 15 November 2011, a free cruise to Mauritius
is yours.
Please call or write for further information. This special offer can only be made available on booking
a holiday package from our brochure.
I look forward to receiving your booking in the next few weeks.
Yours sincerely
(Signature)
Sandip Chatterjee
Senior Marketing Executive
Enclosure: Blue Sky Holiday Brochure
English For All.indb 121
8/30/2018 12:47:40 PM
122 ♦ English for All
EXERCISE
I. Write a letter to the editor of a local newspaper drawing attention to certain factual errors
in a recent article about your institution.
II. Write a letter in response to the following advertisement.
A professionally managed engineering company of national and international repute is looking
for Sales Executives aged below 35 years. Experience of at least three years preferred. Attractive
remuneration and benefits. Apply within fifteen days to: Box 223, The Statesman, Kolkata
700001.
III. Write a letter in response to the following advertisement. Make sure that your letter mentions your ability to fulfil the requirements demanded.
WANTED DISTRIBUTORS
A reputed running Bakery and Confectionery Unit requires Distributors in and around Calcutta
for Bread, Buns, Cakes, etc. Interested parties having space for retail outlet and storage who are
willing to invest may apply to: The Marketing Manager, Delicious Bakery Ltd, 4 Mangoe
Lane, Calcutta 700001.
IMPORTANT
ªª Good letters are simple, direct, succinct yet comprehensive.
ªª Follow existing conventions, but also take care to personalise your letters.
ªª Avoid hackneyed or old-fashioned language.
English For All.indb 122
8/30/2018 12:47:40 PM