This document is a term paper submitted by Md. Omar Faruq, student ID 14251041 of the Evening MBA Program (13th Batch), Batch-2 at the University of Rajshahi. The paper examines the commercial value of Pohela Boishakh and was submitted on December 20, 2014 to K.M. Sabbir Hasan of the Department of Management Studies to fulfill a requirement for the Business Communication course.