Chapter One: THE STYLE OF THE LANGUAGE OF BUSINESS LETTERS ..................................... 2
1.1 THE
1.1.1
1.1.2
1.1.3
1.1.4
1.1.5
LANGUAGE STYLE............................................................................................................. 2
Simplicity ...................................................................................................................... 2
Courtesy .......................................................................................................................... 3
Clarity and accuracy ................................................................................................ 3
Brevity ............................................................................................................................ 4
Pertinence (Logic) .................................................................................................... 4
1.2 EXAMPLE..................................................................................................................................... 5
1.3 EXERCISES ................................................................................................................................ 7
1.3.1 Rewrite the following sentences, phrases or words so that the ideas
are better expressed: ............................................................................................................... 7
1.3.2 Rewrite this short letter; make necessary improvements and changes
so that the letter will well serve the spirit of courtesy and goodwill .... 8
Chapter Two: PARTS OF A BUSINESS LETTER .............................................................................. 10
2.1 ESSENTIAL PARTS OF A LETTER ....................................................................................... 10
2.1.1 Letterhead (Return address / Sender’s address) ..................................... 11
2.1.2 References .................................................................................................................... 11
2.1.3 Date ................................................................................................................................. 12
2.1.4 Inside address (Addressee / Recipient) ....................................................... 12
2.1.5 Salutations.................................................................................................................. 13
2.1.6 Subject titles ........................................................................................................... 14
2.1.7 Letter Body.................................................................................................................. 14
2.1.8 Complimentary close/closure ............................................................................... 14
2.1.9 Signature ...................................................................................................................... 15
2.1.10 ‘Per pro’ .................................................................................................................... 15
2.1.11 Enclosures.................................................................................................................. 16
2.2 ADDRESSING ENVELOPE ........................................................................................................ 16
2.3 LETTER FORMATS ................................................................................................................... 17
2.3.1 Full-blocked format ................................................................................................ 17
2.3.2 Blocked format ........................................................................................................... 19
2.3.3 Semi-blocked or modified blocked format (Indented layout).............. 20
Page 1 of 20
CORRESPONDENCE BUSINESS ENGLISH
 Chapter One: THE STYLE OF
THE LANGUAGE OF BUSINESS
LETTERS
The importance of writing good business letters
The exchanging of business letters is the most
popular and effective means of communications used by
businesses to keep in touch with their customers. Writing
satisfactory
correspondence
is
essentially
important
because this surely creates a pleasing impression about
your firm. You may gain or lose your customers through the
way you produce your letters. Good letters usually help
readers form goodwill and generate co-operation so they
contribute to the success of a transaction.
Communications through letters is convenient in
international trade because sellers and buyers are at
remote distances. They cannot usually travel to meet one
another. Besides, communicating by the telephone is also
easy but it does not provide records in writing. Moreover,
spoken details can be forgotten or denied later on. If
companies use letters, written records can be accessed when
necessary to recall past information.
1.1 THE LANGUAGE STYLE
1.1.1 Simplicity
Evidence of simplicity
 Use plain language which is easily to be understood.
Write simply and naturally. (i.e. you should write as you
say in a regular manner, avoid using long and roundabout
sentences or phrases).
 Avoid using stilted, stiff, pompous language or the use
of clicheù (overused expressions).
 Try not to use too complicated structures.
 Use simple words instead of jargons, abbreviations
especially when writing to those who are unfamiliar with
these technical terms.
 Avoid exaggerations.
 Do not try to sound overly businesslike.
 Avoid using such words or expressions as: ‘herewith’,
‘herein’, ‘therein’, ‘whereof’, etc. because they sound
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CHAPTER 1
too formal and contribute nothing to the content of the
letter. These are only fit in contracts, agreements or
legal documents.
 Write grammatically.
1.1.2 Courtesy
Evidence of courtesy
 Use
good
stationery
with
letterhead
and
good
presentation, standard letter formats.
 Use complex sentences joined by conjunctions rather than
simple sentences because separate short sentences sound
curt. Avoid being too short and simple; otherwise it
sounds rude and abrupt.
 Use good styles by avoiding sarcastic, insulting style.
Avoid as far as possible attacking too directly, even
when you have to write about most frustrating situations
(e.g. non-payment of an invoice, late delivery, etc.).
 Use full forms rather than abbreviated forms. (e.g.
‘I’d…’ and ‘I would/had…’) Except for abbreviations that
are internationally accepted, such as FAS, Ltd, B/L, etc.
 Use passive and active tactfully.
 Avoid inappropriate vocabulary, idioms, phrasal verbs,
short forms. (It is likely to lead to over-familiarity,
confusions, and misunderstanding).
 Avoid curiosity - Do not ask for what you are not
entitled to know, or something confidential.
 Draft and edit your letter. Check your letter carefully
for spelling and grammar mistakes before sending out your
letter.
 See to it that goodwill, feelings, favourable impression
are built and sustained.
 Be reasonable, especially with requests.
 Use the ‘You approach’ and ‘I approach’ tactfully.
1.1.3 Clarity and accuracy
Here are some hints for you to consider
 Be careful with figures, decimal points, measurement
units, sums of money, and monetary units of different
countries. The following examples show the difference
across countries:
1 billion: 1,000,000,000,000 (one million millions)
in the UK; 1,000,000,000 (one thousand millions) in
the USA.
1 gallon:
the USA
4.546 litres in the UK ; 3.78 litres in
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CORRESPONDENCE BUSINESS ENGLISH
1 ton: 2240 pounds (lb) or 1016 kg in the UK (long
ton); 2000 pounds (lb) or 907.2 kg in the USA (short
ton)
1 metric ton (also tonne – abbreviated as MT): 1,000
kg.
1 mile: 1609 metres or 1760 yards on land, but a
nautical mile (also sea mile) – a unit for measuring
distance at sea –is equal to 1852 metres.
 Be careful with prepositions. (E.g.: ‘come to…’ or ‘come
up …’, ‘concerned about…’ and ‘concerned with …’
 Be careful with names, titles, addresses (avoid spelling
mistakes e.g. Mr John or Mr. Jones)
 Be careful when writing the date. Otherwise, disputes may
arise when there are confusions about the dates.
 Be careful with references, catalogue numbers, and
prices.
 Avoid uncommon abbreviations. Who may know O.N.O (‘or the
nearest offer’)?
 Express your ideas, opinions explicitly, overtly and
straightforwardly.
1.1.4 Brevity
Evidence of brevity
 Be no longer than is absolutely essential; you should not
enter into details unnecessarily.
 Use shorter phrases where possible instead of long ones.
 Avoid redundancies. (e.g.: ‘discuss about’; ‘enter into’;
‘co-operate together’, ‘enclose with this letter’ (in
these expressions ‘about’, ‘into’, ‘together’ … are
redundant).
 Write to the point; do not refer to things already known.
 Write directly.
 Write logically.
 Enclose literature (leaflets, brochures, price lists,
quotations where possible) to exactly support your ideas
without having to give lengthy, but sometimes vague,
descriptions of the goods and services.
1.1.5 Pertinence (Logic)
Your letter must be fit to serve the purpose for which it
has been written, to the point and it should manifest a
thorough knowledge of the subject with which it purports to
deal. Thus, a reply to an enquiry shouldn’t degenerate into
sort of propaganda pamphlet, and an offer into a publicity
material. Why should we give lengthy explanations about our
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CHAPTER 1
goods or products when they can be judged from the stated
specifications and a good bargain from the offered terms of
trade? Or simply by the enclosure of catalogues, pattern
cards and samples?
Evidence of pertinence
 Ideas flow in a logical order (e.g. reasons for writing,
then comes the main features, and lastly conclusions are
a good and logical sequence). You need to plan the points
you want to make in advance.
 Always think of the main objectives to be achieved (sales
letters, offers, matters concerning payments, claims,
etc.)
 There is the right amount of information.
 There must be logical connection between what is going to
be said with what you have previously said (i.e. do not
jump around making a statement or switch to another
subject suddenly and the come back to what you said a few
sentences or paragraphs before).
 Employ connective devices (i.e discourse markers e.g.
‘thus’,
‘consequently’,
‘moreover’,
‘firstly’,
‘secondly’, ‘finally’, ‘for the conclusion’, ‘on the one
(other) hand’ etc.).
 Avoid using archaic styles, words and expressions. (e.g.
‘We remain’)
1.2 EXAMPLE
This is a response to an enquiry and it shows the logical
sequence and the clear division of ideas. Each part pursuits a
particular purpose.
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CORRESPONDENCE BUSINESS ENGLISH
Opening:
Acknowledgement/
Thanks for the
enquiry.
Body:
feedback to
customer’s
requirements/
queries/inclusion
of
favourable
comments
Conclusion:
encouragement of
further enquiries
or
business/goodwill
Dear Ms.
Oner
We are writing to thank you
for
your
interest
in
our
cutting
machine
MD-02
expressed in you letter dated
1st August, 20__, which we
received this morning.
We are enclosing our latest
catalogue in which the item
you enquired about is featured
on pp 20-1. Also you will find
the enclosed current price
list, giving details of our
prices, discounts and other
terms of delivery. We can
safely claim that our products
are
of
good
quality,
attractive
designs
and
economically priced. The fact
that we have received repeat
orders
from
our
customers
world-wide – we can supply you
with a trade reference if
requested – serves as evidence
of our claim.
If
you
have
any
further
questions, then we are happy
to help and we look forward to
a happy business relationship
with you.
Yours sincerely
J. Baker
Page 6 of 20
CHAPTER 1
James Baker
1.3 EXERCISES
1.3.1 Rewrite the following sentences, phrases or words so
that the ideas are better expressed:
1. Your letter of the 1st June is at hand and the content
has been duly checked.
2. We thank you for your esteemed / honoured/ valued/ kind
enquiry of 1st June
3. We acknowledge receipt of your invoice number…
4. We beg to acknowledge receipt of your letter of …
5. Please accept our profuse apologies
6. The unlucky event was due to the sudden demise of Mr. …,
our Chief Accountant.
7. Our company is for the time being seeking for someone
who can fill in a vacancy of a landscape architect.
8. Send us your catalogue and oblige
9. Attached / enclosed herewith please find our price list.
10. beg, beg acknowledgment
11. favour / communication
12. terminate
13. purchase / acquire / procure
14. utilise
15. in the near future
16. at the present time / for the time being
17. in due time/ in due course
18. in the event of non-receiving your payment
19. and O.N.O
20. AOB
21. TBA
22. We cannot do anything about your problem.
23. This problem would not have happened if you had
connected the wires properly
24. Your excavator’s guarantee is up so you have to pay for
it to be fixed
25. You’ve probably guessed that ...
26. You’ll get your money back
27. We are planning to go into property
28. A couple of hundred quid
29. Prices are at rock bottom
30. Prices have gone through the roof
31. Send me your prospectus for this academic year
32. We shall look into the problem
33. I will drop her a line
34. It’s not worth doing business on such small profits
35. It’s most disgraceful (shameful) to delay payment.
36. We both together came to a conclusion that…
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CORRESPONDENCE BUSINESS ENGLISH
37. Thank you for your letter with regard to my trip.
38. We are aware that you are a large company specializing
in the manufacture of fertilizers
39. The Christmas is approaching and there will be great
demand for consumer goods in Vietnam
40. My business associates, Messrs J. Brown and Hughes Co,
Ltd, enquired about drilling machine and they asked me
to help them in the purchase of some heavy-duty
equipment
41. Once again may we thank you for your enquiry
42. We remain yours truly forever
1.3.2 Rewrite this short letter; make necessary improvements
and changes so that the letter will well serve the spirit of
courtesy and goodwill
Dear Mr.A. John
I have already written to you concerning your
outstanding debt of US$ 5,000.This should have
been cleared three months ago. You don't seem to
want to co-operate in paying us and therefore we
will sue you if your debt is not cleared within
the next ten days.
Yours truly
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CHAPTER 1
Page 9 of 20
CHAPTER 2
 Chapter Two: PARTS OF A
BUSINESS LETTER
2.1 ESSENTIAL PARTS OF A LETTER
Different letters may include different numbers of parts;
the following letter shows the most important parts and their
sequence in the letter.
1. Letterhead
(sender’s
address)
SOUNDSONIC LTD
Warwick House, Warwick Street, Forest Hill,
London SE23 1JF
Chairman John Franks O.B.E. Directors S.B
Allen M Sc., N. Ignot, R.Lichens B.A. Telephone
(081) 566 1861
Fax: (081) 566 1385 Telex:
819713
2. References
Your ref: 25 August, 20___
Our ref: DS/MR
3. Date
1 September, 20___
4. Inside
address
(Addressee/
Recipient)
Ms. B. Kaasen
Belgrade 51
Copenhagen
DENMARK
5. Salutation
(Greeting)
6. Subject
line
(Subject
title)
7. Content
(Body/
Message)
Dear Ms. Kaasen
Re: your inquiry dated 25 August,20___
Thank you very much for your enquiry which
we received today.
I am enclosing our catalogue (SM/06) and
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CHAPTER 2
price-list for the equipment you said you
were interested in. I would like to draw
your attention to pages 31–35 in the
catalogue where you will find full details
of the Omega range.
We would welcome any further enquiries you
have, and look forward to hearing from you
8. Compliment
ary
close/closur
e
9. Signature
(with title)
Yours sincerely
Mary Raynor ( Ms.)
Mary Raynor
10.
pro
Per
11.
Enclosures
pp. D. Sampson
Sales Manager
Enc. Catalogue SM/06
N.B. The sequence of some of the parts can be vary
vertically, ie the date my go before the references and so
forth
2.1.1 Letterhead (Return address / Sender’s address)
The printed letterhead of a company gives a great deal of
information about it such as type of company (whether ‘Ltd’ or
‘PLC’ or sole trader (i.e. a single person doing business in
his own name and on his own account or a joint stock company),
board of directors, addresses, registered numbers – this
usually appears in small print, sometimes with the country or
city in which the company was registered – VAT number (Value
Added Tax) – may also be given.
2.1.2 References
References may either appear in figures, e.g. ‘661/17’ in
which case ‘661’ may refer to the chronological number of the
letter and ‘17 ‘to the number of the department, or ‘DS/MR’,
in which case ‘DS’ stands for ‘Donald Sampson’, the writer,
and ‘MR’ for his secretary: ‘Mary Raynor’.
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CORRESPONDENCE BUSINESS ENGLISH
2.1.3 Date
How you write the date should be consistent throughout the
letter. You cannot jump from one style to another. Any one of
these is acceptable: ‘1 September, 2006’; ‘1st September,
2006’; ‘1st September, 2006’; ‘September 1, 2006’; ‘September
1st , 2006’. There is only one comma before the year.
Note
that the month should be written in words because some
confusions in time which will certainly bring about trouble
may be made if the month is expressed in numbers, e.g.
‘1/2/2006’ may be taken as ‘1 February, 2006’ (UK), or ‘2
January, 2006’ (US).
2.1.4 Inside address (Addressee / Recipient)
Surname known
Mr. / Ms + initial(s) (or his/her first given name) +
family name: e.g. ‘Mr. J.E. Smith’ or ‘Mr. John Smith’, not
‘Mr. Smith’. ‘Messrs’ with or without a full stop; pronounced
['mesz] which is the abbreviation of ‘Messieurs’,
which is
never used in full, is used occasionally for two or more men
e.g ‘Messrs P. Jones and B.L Parker’ but more commonly forms
part of the name of a firm e.g. ‘Messrs Collier & Clerke &
Co.’
Title known
If you do not know the name of the person you are writing
to, you may know or be able to assume his/her title or
position in the company, e.g.’ The Sales Manager’, ‘The
Finance Director’. You can use it in the address on the
envelope.
Department known
Alternatively you can address your letter to a particular
department of the company e.g. ‘The Sales Department’, ‘the
Accounts Department’
Company only
Finally, if you know nothing about the person who will
receive your letter and do not want to make any assumptions
about the person or department your letter should go to, you
can simply address it to the company itself e.g. Soundsonic
Ltd., Messrs Collier & Clerke & Co.
Order of inside addresses
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CHAPTER 2
Name of the recipient  Name of house or building  Name
of street, road, avenue,  Name of town or city and postcode
 Name of country (in a separate line)
E.g.
Industrial House
34 – 40 Craig Road
Bolton BL4 8TF
UNITED KINGDOM
An alternative to including the recipient’s name or
position in this part is to use an ‘attention line’ as shown
in the following examples. Note that we use ‘Dear Sir’, ‘Dear
Madam’, ‘Dear Sir or Madam’ if there is the ‘attention’ line
and the complimentary close is still ‘Yours faithfully’.
Moreover, it is usually underlined to attract attention.
International Industries Ltd.
Satex S.p.A
1–5 Greenfields Road
Via di Pietra Papa
Liverpool L22 0PL
00146 Roma
ITALY
For the attention of the Production
Manager
Dear Sir or Madam
Attn. Mr D. Causio
Dear Mr Causio
2.1.5 Salutations
‘Dear Sir’ opens a letter written to a man whose name you
do not know. ‘Dear Sirs’ is used to address a company. ‘Dear
Madam’ is used to address a woman, whether single or married,
whose name you do not know. ‘Dear Sir or Madam’ is used to
address a person of whom you know neither the name nor the sex
and you do not want to make an assumption; ‘Dear Mr. Smith’,
not ‘Dear Mr. J. Smith’, not ‘Dear Mr. John Smith’. The comma
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CORRESPONDENCE BUSINESS ENGLISH
after the salutation is optional ‘Dear Sir,’ or ‘Dear Sir’; if
you use the comma, there must be one after the complimentary
closure. Note that in the USA a letter to a company usually
opens with ‘Gentlemen:’ followed by a colon, not with ‘Dear
Sirs’.
2.1.6 Subject titles
Some firms open their letters with a subject title which is
stated one line spacing below the salutation. This provides a
further reference, saves introducing the subject in the first
paragraph, immediately draws attention to the main topic of
the letter, and allows the writer to refer to it throughout
the letter. Note that if the letter is short, it is not
necessary to have this line. Also, the subject line may be
underlined or in bold type to attract more attention
N.B. The subject title is not usually a complete sentence, but
a phrase and is often underlined or typed in bold type to draw
more attention. ‘Re:’ which means ‘on the subject of’ or ‘with
reference to’, is sometimes omitted.
E.g.
(Re:) Application for post of typist
(Sub:) Application for post of typist
Application for post of typist
2.1.7 Letter Body
It is usual to leave a line space between paragraphs in the
body of the letter. If the blocked style is used, this is
essential because it separates the main point that you want to
make. Each paragraph should carry one main idea.
2.1.8 Complimentary close/closure
If the letter begins with ‘Dear Sir’, ‘Dear Sirs’, ‘Dear
Madam’ or ‘Dear Sir or Madam’, ‘Dear Sirs or Madams’, it will
close with ‘Yours faithfully’. If the letter begins with a
personal name ‘Dear Mr. James’ it will close with ‘Yours
sincerely’. Avoid closing with old-fashioned phrases such as
‘We remain yours faithfully’, ‘Respectfully Yours’, etc. A
letter to a friend or acquaintance may close with “Yours
truly” or “or Best wishes”
The comma after the complimentary close is optional and
consistent with salutation. Note that Americans tend to close
even formal letters with ‘Yours truly’ or ‘Truly yours’, which
is unusual in the UK in commercial correspondence. The
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CHAPTER 2
position of the complimentary close - on the left, right or in
the centre of the page - is a matter of choice. It depends on
the style of the letter: blocked letters tend to put the close
on the left, indented letters tend to put them in the centre
and on your firm’s preference.
2.1.9 Signature
Always type your name after your hand-written signature
because such letters as o, r, l, v … can easily be confused;
and your position after your typed signature (This is known as
signature block). It is a matter of personal choice whether
you sign with your initial(s) (D.Jenkins) or your given names
(David Jenkins) and whether you include a courtesy title (Mr,
Miss, Mrs, Ms). Women usually give their courtesy titles
because they want to make clear whether they are single,
married or that their marital status is unclear. This is also
because many people still think that only men hold important
positions. It is safer, to sign with your given name, and
safest of all to include your title. If you give neither your
given name nor your title, your correspondent will not be able
to identify your sex and may give you the wrong title when
he/she replies to your letter. The following examples show you
how to present the signature:
Tshugold
(Miss)
Shurgold
Company
Secretary
T.
Mary Reynor
Tshugold (Miss)
M.Raynor (Ms)
T. Shurgold
Sales Manager
Company
Secretary
2.1.10 ‘Per pro’
‘Per pro’ or (p.p) (Latin words ‘per procurationem’) means
‘for and on behalf of’. Secretaries sometimes use ‘p.p’ when
signing letters on behalf of their bosses.
When signing on
behalf of your company, it is useful to indicate your boss’s
or your own position in the firm in the signature.
Rosemary (Mrs)
Rose Mary
p.p. J. Mane
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CORRESPONDENCE BUSINESS ENGLISH
Managing Director
2.1.11 Enclosures
If there are any enclosures, e.g. leaflets, prospectuses,
etc., with the letter, these may be mentioned in the body of
the letter. But many firms, in any case, write ‘Enc’ or ‘Encl’
at the bottom of the letter, and if there are a number of
documents, these are listed:
Enc.
Bill of lading (3 copies)
Insurance Certificate (1 copy)
Certificate of Origin (1 copy)
Bill of exchange (1 copy)
There might be other parts; for instance:
The ‘private and confidential’ notation
This phrase may be written at the head of a letter, right
after the inside addressee, and more importantly on the
envelope, in cases where the letter is intended only for the
eyes of the named recipient. There are many variations of the
phrase – ‘Confidential’ or ‘Strictly Confidential’ but little
difference in meaning between them.
Copies ‘c.c’
‘c.c’ (which means ‘carbon copies’) is written, usually at
the end of the letter, when copies are sent to people other
than the named recipient. Sometimes you will not want the
named recipient to know that other people have received
copies. In this case, ‘b.c.c.’ – which stands for ‘blind
carbon copies’ is written on the copies themselves, though
not, of course, on the top copy.
2.2 ADDRESSING ENVELOPE
Envelope addresses are written in a similar way to inside
addresses but, for letters in or going to the UK, the postcode
is usually written on a line by itself at the end of the
address, and the name of both the town and the country are
written in capital letters.
Page 16 of 20
Half-way down
CHAPTER 2
One-third way
in
Messrs W. Brownlow & Co.
Lotus House
600 Grand Street
LONDON
WIN 9UZ
UNITED KINGDOM
2.3 LETTER FORMATS
Some common layouts are as follows:
2.3.1 Full-blocked format
 All letter parts, including the subject line,
begin at
the left margin
 On the top, the letterhead is either at the centre or at
the right margin
 The complimentary closure begins at the left margin too.
SOUNDSONIC LTD.
Warwick House, Warwick Street, Forest Hill, London SE23
1JF
Chairman John Franks O.B.E.
N. Ignot, R.Lichens B.A.
Telephone (081) 566 1861
819713
Your
20…
ref:
6
Directors S.B Allen M Sc.,
Fax:( 081) 566 1385
Telex:
August
Our ref: DS/MR.
1 September, 20___
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CORRESPONDENCE BUSINESS ENGLISH
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CHAPTER 2
2.3.2 Blocked format
This format is similar to the full-blocked letter with one
change, i.e. the complimentary closure and the signature start
from the centre of the page. The subject line may be centred,
or begin from the left margin. Also note that the date might
be written on the top right corner. The following is a letter
in blocked format:
F.Lynch Co.Ltd
315 Newell Street. Birmingham B3 3 EL UK
Our ref: LC/dt
15 September,
20__
Your ref:
Tocontap
36 Ba Trieu Street
Hanoi
Vietnam
For the attention of Mrs. Nguyen
Thuy Linh
Dear Sir
Re: Order No TD 5644
Please find enclosed our order no. TD 5644 for
men’s sweaters in different sizes, colours and
designs.
We have decided to accept the 15% trade discount
you offered and terms of payment, viz D/P, but
would like these terms reviewed in the near
Page 19 of 20
future.
Would you please send this shipping documents and
your sight draft to Northminster Bank, Deal
CORRESPONDENCE BUSINESS ENGLISH
2.3.3 Semi-blocked
layout)
or
modified
blocked
format
(Indented
It looks basically the same as the blocked format, except
for one thing that the beginning of each paragraph is indented
five or ten spaces. The complimentary close is written in the
bottom right corner.
Page 20 of 20