This document provides information about business letters, including their reasons, format, structure, appearance, styles, features, legal aspects, and types. It discusses the main components of a business letter such as the letterhead, date, inside address, salutation, body, complimentary close, and signature. It also describes the indented, semi-block, modified block, and full block styles of arranging text in a business letter and highlights the importance of clarity, simplicity, and formality.

1. Business Letters
By
Kamlesh Joshi

3. Reasons for Business Letters
· To persuade
· To inform
· To request
· To express thanks
· To remind
· To recommend
· To apologize
· To congratulate
· To reject a proposal
· To introduce a person
or policy
· To invite or welcome
· To follow up
· To formalize decisions

4. Business letters
 Introduction
 Functions of business letters
 Inward structure/ layout of a business
letters
 Other important parts
 Outward appearance of a business
letter
 Arrangements styles
 Salient features of a business letter
 Legal aspects of a business letter
 Kinds of business letters

5. Introduction
 Importance of letter as a means of
communication
 Business letter plays a vital role in the
process of business communication
 In current time, the presence of
computers and internet has changed the
face of commercial correspondence. But
business letter has retained its place
 A good business letter promotes the
business and works like an ambassador.
 The scope of the business has widened.
It is far more cheaper and convenient.

6. Functions of business letters
 Communicates commercial
information
 Serves as a permanent record for
future reference
 Leaves a lasting impression on
receiver’s mind than oral
messages
 Is used as a legal document
 Is used to build goodwill

7. Business Letter
Format

8. Inward structure/ layout of a
business letter
1. The heading
2. Dateline
3. Inside address
4. The salutation
5. Subject line
6. The body
7. The complimentary close
8. The signature

9. The heading
 Is known as the letter head. It is like a face of
the person.
 Contains basic information of the firm which has
written the letters
 It contains:
1. Nature of business
2. Telegraphic address
3. E-mail address
4. Symbol & trademark
Example:
SHEETAL PUBLICATION
Opp. D. H. College, Dr. Yagnik Road, Rajkot.
Ph.No.:(0281)5632929
Fax:(0281)5674938

10. The date line
 Should have two spaces below
the letter head
 Serves as an important record
and future reference
 Almost is written on the left hand
side
 Two ways to write the date
1. American method: March 15, 2012
2. British method: 15th
March, 2012

11. Inside address
 Contains name and address of recipient
 Is written below date line at the left hand margin
 No punctuation mark at the end of the lines
 Examples:
 Indented form ( British) Block form (American)
Prabhat oil mills Prabhat oil mills
203, Rushabh complex 203,Rushabh complex
Tagore road Tagore road
Bhavnagar- 360002 Bhavnagar- 360002

12. Courtesy titles
 Mr. or Shri : for men, married or
unmarried.
 Mrs. or Shrimati : for married women
 Miss. : for unmarried women.
 Ms. : When marital status of woman
is not known.
 Messrs:
(short form of messieurs which is
plural of Mr.) for firms with tittles
and personal name.
 Special title like Doctor, Colonel,
Lieutenant etc: before name instead

13. The Salutation
 Is placed two spaces below the
inside address at the left hand
margin
 “Sir” is commonly used in all
business com.
 “Dear sir/Madam” or “Dear sirs /
Mesdames” is widely used now a
days
 “Dear customer” or “Dear
subscriber” is used for sales
letters

14. The Subject line
 Is placed in the centre just two lines
below the salutation.
 Reflects the central idea of the letter
 Subject line can be stated Sub. or Ref.
 Example:
SUB: PURCHASE OF A NEW COMPUTER
SYSTEM.
OR
Ref.: Your letter dated 10th
July.

15. The Body
 Contains actual message
 Should be very clear, precise,
pleasant
 Is divided into three para.
The body
Opening paragraphs Middle paragraphs Concluding para.

16. The Body
 Opening para.
 The first paragraph expresses the
writer’s mood, feeling, pleasure,
regret, surprise etc.
 The following sentences are good for
opening
1. We thank you very much for your
order for ______.
2. We have received your letter of 24th
July.
3. You will be glad to know that we are
opening our branch______.

17. The Body
 The middle para.
 Is the heart of the letter so it
should be written in simple clear
language.
 If the information is long and
detailed, separate paragraphs
should be used.
 Shorter paragraph attract the
reader’s attention.

18. The Body
 The concluding para.
 Modern business men would
prefer the following closes.
 Example:
1. Thank you.
2. We shall appreciate a prompt
reply.
3. Your co-ordination will oblige us.
4. Please allow us to serve you for
many years to come.

19. The Complimentary close /The
Subscription
 Is placed two spaces below the last
line of the letter at the right hand
margin. It ends with comma.
No. Salutation Complimentary close
1 Dear Sir/ Madam
Dear Sirs/
Mesdames
Yours faithfully,
Yours truly,
2 Sir/Madam Sirs/
Mesdames
Yours respectfully,
3 Dear Mr. X
Dear Mr. Y
Yours sincerely,

20. The signature
 Should be signed in ink by hand
 Acts as the assurance of the writer to
the subject matter of the letter
 Below the signature signer’s name and
title should be typed. The title such as
Dr., Prof. etc should never precede the
signature.
Correct Incorrect
C.C.Verma Yours faithfully
(C.C.VERMA) Dr. Brij Patil
Chief Accountant

21. Examples of signature
No. Signature Details
1 ……………..
(C. C. Verma)
When individual
signs
2 …………….
(C. C. Verma)
Sales Manager
When individual
signs as sales
manager
3 For the Verma
Associates
…………….
(C. C. Verma)
When individual
signs as a partner

22. Other important parts of the
business letter
1. The enclosure line.
2. The reference line.
3. The attention line.
4. The identification initials.
5. The postscript.

23. Other important parts of the
business letter
1. The enclosure line:
 Some times it becomes to attach a
sheet of paper or a bill and it is
covered up in same envelope which
is known by enclosure. It is
indicated by the abbreviation
”Encl.” at the foot of letter in the
left hand corner two spaces below
signature.
 Encl: 1 Balance sheet 2 Catalogue

24. Other important parts of the
business letter
2. The reference line:
 It gives an idea to the dispatch
clerk to make a note in inward,
outward register. The reference serves
as reminder to an earlier
correspondence.
 It includes alphabetical letters
representing the Company, letter
number and short form of year of
written.

25. Other important parts of the
business letter
It may contain,
 “Our ref.” Which is typed below the
letter head & above dateline.
Example: Our ref. : JNU/SS/80
 “Your ref.” Which is typed below the
subject line or may be included in
introductory paragraph.
Example:
Sub: Purchase of new computer system
Your ref. : STP/NS/123

26. Other important parts of the
business letter
3. Attention line:
When the letter is to be handled by a
particular person in the company to
receive immediate reply, the attention
line is used. It should be typed one space
below inside address.
 Example: Praful Garments
203, Dev Complex
Ahmedabad
Attention : Mr. K.R. Khimani
(Gen.Manager)

27. Other important parts of the
business letter
4. The Identification Initials:
 Many organizations follow the practice
of typed initials of persons who dictate
and type the letter
 Useful for office checking.
 Can be typed to the left margin in the
end as below.
 PKS/CB
 PK.S:CB
 PKS-CB (PKS=dictator, CB=typist)

28. Other important parts of the
business letter
5. The Postscript:
 P.S. is written when writer has
forgotten to mention some important
notes in the letter
 Is written on the left hand side, two
spaces below signature
 A post script should be used only on
the occasions when some important
point comes in the mind after letter is
completed. Example:
 P.S. Please not that the offer is open
for you upto 30th
August 2012 only.

29. Outward appearance of a
business letter
1. Stationary
2. Letter head
3. Typing
4. Margins
5. Folding the letter
6. The envelope

30. Arrangements
Indented
Semi block/
Semi indented
Modified block
Full block

31. Arrangements
 Indented style:
 It is old and widely accepted.
 Inside name and address are
indented five spaces and is same at
first line of each paragraph.
 The date is on right, letterhead is in
centre and signature is on right
side.
 Equal margin on all sides give photo
frame look.
 Typist find it a waste of time.

32. INSTITUTE OF BUSINESS MANAGEMENT
-----------------------------------
---------------------------
5th
March, 2013
Mr. N.R.Pandya,
Amrapali Society,
Rajkot.
Dear Sir,
___________________________________
_______________________________________
_______________________________________
_______________________________________

33. _________________________________
______________________________________
______________________________________
_________________________________
______________________________________
______________________________________
________________ Yours faithfully,
S.V.Patil
Director
SVP/RMP

34. Arrangements
 Semi block
 The style is half indented and half
block.
 The blocked inside address saves the
typist’s time.
 Other parts are fully indented except
closure and signature.
 Inside address except name of city is
punctuated. No punctuation After
date.
 It gives a neat and tidy look.

35. INSTITUTE OF BUSINESS MANAGEMENT
-----------------------------------
-----------------------------------
5th
March, 2013
Mr. N.R.Pandya,
Amrapali Society,
Rajkot
Dear Sir,
___________________________________
_______________________________________
_______________________________________
_______________________________________

36. _________________________________
______________________________________
______________________________________
_________________________________
______________________________________
______________________________________
Yours faithfully,
S.V.Patil
Director

37. Arrangements
 Modified block:
 This style is similar to the fully blocked
style except date on right hand and
subject line in the centre.
 It is easier to type.
 Equal margin on both side gives a
balanced look.
 More space between paragraphs is
preferred.
 Open punctuation pattern.

38. INSTITUTE OF BUSINESS MANAGEMENT
-----------------------------------
5th
March 2013
Mr. N.R.Pandya
Amrapali Society
Rajkot
Dear Sir
_______________________________________
_______________________________________
_______________________________________
_______________________________________
____________________

39. ______________________________________
______________________________________
____________________
______________________________________
______________________________________
____________________
Yours faithfully,
S.V.Patil
Director

40. Arrangements
 Full block:
 The date, the inside address, the subject
line, the body, complimentary close,
signature etc all are typed close to left
hand margin.
 Each paragraph is blocked and separated
by three spaces instead of two.
 The letter looks one side heavy and
unbalanced.
 No punctuations in date and inside
address.
 Is convenient to typist.

41. INSTITUTE OF BUSINESS MANAGEMENT
-----------------------------------
5th
March, 2013
Mr. N.R.Pandya
Amrapali Society
Rajkot
Dear Sir,
_______________________________________
_______________________________________
_______________________________________
_______________________________________
____________________

42. ______________________________________
______________________________________
____________________
______________________________________
______________________________________
____________________
Yours faithfully,
S.V.Patil
Director

43. Features of a business letter
 Must be formal
 Combination of
politeness & firmness
 Clarity of thought
 Economy of words
 Simplicity and correctness of
language
 A logical sequence
 A sense of completeness

44. Legal aspect of a business
letter
 The date
 The address
 The company seal
& logo
 The time of sending
the letter
 The time of receiving letter
 language

45. Kind of business letters
 Letter of inquiry
 Letter of reply to an inquiry
 Letter of order
 Letter of execution
 Letter of cancellation of an order
 Letter of complaints
 Letter of adjustments
 Collection letters
 Sales letters

46. Thank you