The document provides guidance on writing effective business correspondence and letters. It discusses topics like the purpose of letter writing, components of a business letter, styles of address, types of letters including letters of enquiry and quotation letters, and tips for responding to enquiries and tenders. Key points covered include introducing the letter, addressing the recipient appropriately, maintaining a polite and professional tone, and including all relevant details in the response.

18. S.K Reddy & Co -2- November19,2010