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WRITING A 
BUSINESS LETTER
Why? 
 Suggestions/Requests 
Compliments 
 Complaints 
 Rebates/Offers 
 Subscriptions/Cancellations 
 Questions/Comments
FORMATTING 
 Business letters should be 
typed 
 They should not include 
spelling-mistakes. 
 All typing begins at the left 
margin 
 Use formal language.
HEADING 
 Begin typing the letter head 
on the left-hand side of the 
page 
 The heading includes your 
address. 
 Skip one line
J. Bieber School 
27 Penny Lane 
London 
Great Britain 
M25 2ED 
Letter head
Date 
London, 5 December 2015 
Do not refer to a city or town: this is not a Dutch business 
letter! 
Months of the year with a capital letter: 
January, February, March, April, May, June, July, August, 
September, October, November, December. 
Skip one line
J. Bieber School 
27 Penny Lane 
London 
Great Britain 
M25 2ED 
5 December 2015 DATE 
Letter head
INSIDE ADDRESS 
 Write the name of the company and its 
address. 
 ATTENTION OF > if you want to send this 
letter to a specific person you may use 
this line ‘for the attention of’ above the 
inside address or use the abbreviation 
‘attn’ before writing the person’s name. 
 Type the Postal code or zipcode below the 
country reference (Same as Letter head). 
 Skip one line
J. Bieber School 
27 Penny Lane 
London 
Great Britain 
M25 2ED 
5 December 2015 
Inside 
Address 
Blueberry Group 
Attn. Mrs. O. Kay 
34 Drury Lane 
Manchester 
Great Britain 
W34 4GH
Reference line 
 The reference line on a business letter is a 
statement describing the main focus of the letter, 
a number for an account, invoice, etc. or a 
reference to previous correspondence. Examples: 
RE: Request for refund, order number 12345 Ref: 
Black Arrow refill number XF8910 REF: Case 
Number JFL4321 The reference line is optional 
but can be important for the recipient if an 
account, invoice, claim, proposal, document 
number of any kind is the subject of the letter. 
The reference line is placed between the inside 
address block and the Dear..., leaving blank lines 
between each. 
 Skip one line
J. Bieber School 
27 Penny Lane 
London 
Great Britain 
M25 2ED 
5 December 2015 
Reference line 
Blueberry Group 
Attn. Mrs. O. Kay 
34 Drury Lane 
Manchester 
Great Britain 
W34 4GH 
Ref: your letter of 31 July 2015
SALUTATION 
 Type the salutation at the left-hand 
margin. 
 Begins with the word “Dear” 
and is followed by “Mr.” or 
“Mrs.” and last name. 
 Place a colon after the 
person’s name.
When a Name Is Known 
•If the name of the individual to whom you are writing is 
known, always use it. It is wise to discover the name of the 
individual who heads the department to which the letter is 
being directed. Often a phone call or e-mail to the company or 
a quick search of a company's website will reveal the name 
you need. 
•A personal friend or close business associate may be 
addressed on a first name basis, such as Dear Amy: 
•If marital status is known, use it, as in Dear Mrs. Smith: or 
Dear Miss Jones: 
•When marital status is not specified, use Ms., as in Dear Ms. 
White:
Salutation 
Blueberry Group 
Attn. Mrs. O. Kay 
34 Drury Lane 
Manchester 
Great Britain 
W34 4GH 
Ref: your letter of 31 July 2015 
Dear Mrs. O. Kay
BODY - Format 
 Skip one line after the salutation. 
 DO NOT indent each new 
paragraph. 
 Double space between 
paragraphs. 
 Keep paragraphs short for easy 
reading. 
 The body of a business letter has 
a specific order
BODY – 1st Paragraph 
 May only be two sentences long: 
 Who you are (in relation to the 
company – make them 
understand why they should 
listen to you) 
 Reason(s) you are writing 
(complaint, compliment, request 
information, etc.)
Free 
Communications 
27 Penny Lane 
London 
Great Britain 
M25 2ED 
5 December 2015 
1st Paragraph 
Blueberry Group 
Attn. Mrs. O. Kay 
34 Drury Lane 
Manchester 
Great Britain 
W34 4GH 
Dear, Mrs. O. Kay 
I am a victim of your business’s services. I am writing to both 
you and the Better Business Bureau to complain about your 
company.
BODY – Middle Paragraphs 
 Middle Body Paragraphs: 
Thoughts, suggestions, 
compliments, or 
complaints about the 
topic – ONE IDEA per 
paragraph
J. Bieber School 
27 Penny Lane 
London 
Great Britain 
M25 2ED 
5 December 2015 
Middle 
Paragraphs 
Blueberry Group 
Attn. Mrs. O. Kay 
34 Drury Lane 
Manchester 
Great Britain 
W34 4GH 
Dear Mrs. O. Kay, 
, 
Iam a victim of your business’s services. I am writing to both you and the 
Better Business Bureau to complain about your company. 
I am a teacher who is constantly harassed over the phone by 
my students, who are using your services. I would like to 
request that you stop dealing with my students. By using your 
services, my students are losing the chance to use their minds 
to come up with their own put-downs, insults, and jokes. I 
don’t want to be crank-called, but if I must be, I’d prefer my 
students learn something from it.
BODY – Last Paragraph 
Last paragraph: 
 Thanks for time & 
consideration 
Request for 
acknowledgement 
 Necessary contact 
information
5 December 2015 
Last 
Paragraph 
Blueberry Group 
Attn. Mrs. O. Kay 
34 Drury Lane 
Manchester 
Great Britain 
W34 4GH 
Dear Mrs. O. Kay, 
, 
I am a victim of your business’s services. I am writing to both you and the 
Better Business Bureau to complain about your company. 
I am a teacher who is constantly harassed over the phone by my students, 
who are using your services. I would like to request that you stop dealing 
with my students. By using your services, my students are losing the chance 
to use their minds to come up with their own put-downs, insults, and jokes. 
I don’t want to be crank-called, but if I must be, I’d prefer my students learn 
something from it. 
Thank you for your time and consideration in this matter. I am 
certain you will see the importance of letting children make their 
own crank calls. I look forward to hearing your response. In 
lieu of writing, feel free to call me at 732-855-5397.
Closing 
 Skip one line after the body. 
 Capitalize only the first word. 
 Follow with a comma 
 Business letter closing words: 
Yours faithfully, Yours sincerely, 
Yours Truly
5 December 2015 
Blueberry Group 
Attn. Mrs. O. Kay 
34 Drury Lane 
Manchester 
Great Britain 
W34 4GH 
Dear Mrs. O. Kay, 
: 
I am a victim of your business’s services. I am writing to both 
you and the Better Business Bureau to complain about your 
company. 
I am a teacher who is constantly harassed over the phone by 
my students, who are using your services. I would like to 
request that you stop dealing with my students. By using your 
services, my students are losing the chance to use their minds 
to come up with their own put-downs, insults, and jokes. I 
don’t want to be crank-called, but if I must be, I’d prefer my 
students learn something from it. 
Thank you for your time and consideration in this matter. I am 
certain you will see the importance of letting children make their 
own crank calls. I look forward to hearing your response. In 
lieu of writing, feel free to call me at 732-855-5397. 
Closing Yours sincerely,
Signature 
 “RETURN” four times. 
 Type your full name. 
 Between your closing and 
your typed name, sign your full 
name, preferably with blue 
ink.
5 December 2015 
Blueberry Group 
Attn. Mrs. O. Kay 
34 Drury Lane 
Manchester 
Great Britain 
W34 4GH 
Dear Mrs. O. Kay, 
I am a victim of your business’s services. I am writing to both you and the 
Better Business Bureau to complain about your company. 
I am a teacher who is constantly harassed over the phone by my students, 
who are using your services. I would like to request that you stop dealing 
with my students. By using your services, my students are losing the chance 
to use their minds to come up with their own put-downs, insults, and jokes. 
I don’t want to be crank-called, but if I must be, I’d prefer my students learn 
something from it. 
Thank you for your time and consideration in this matter. I am certain you 
will see the importance of letting children make their own crank calls. I look 
forward to hearing your response. In lieu of writing, feel free to call me at 
732-855-5397. 
Yours sincerely, 
J. Bieber School 
Signature 
Cookie Baker 
Mrs. C. BAKER 
Teacher of domestic science 
Typed Name 
Position(functie)
 Once you have revised, 
edited, and re-drafted your 
letter several times, you 
are ready to mail it.
Business letter M. van Eijk

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Business letter M. van Eijk

  • 2. Why?  Suggestions/Requests Compliments  Complaints  Rebates/Offers  Subscriptions/Cancellations  Questions/Comments
  • 3. FORMATTING  Business letters should be typed  They should not include spelling-mistakes.  All typing begins at the left margin  Use formal language.
  • 4. HEADING  Begin typing the letter head on the left-hand side of the page  The heading includes your address.  Skip one line
  • 5. J. Bieber School 27 Penny Lane London Great Britain M25 2ED Letter head
  • 6. Date London, 5 December 2015 Do not refer to a city or town: this is not a Dutch business letter! Months of the year with a capital letter: January, February, March, April, May, June, July, August, September, October, November, December. Skip one line
  • 7. J. Bieber School 27 Penny Lane London Great Britain M25 2ED 5 December 2015 DATE Letter head
  • 8. INSIDE ADDRESS  Write the name of the company and its address.  ATTENTION OF > if you want to send this letter to a specific person you may use this line ‘for the attention of’ above the inside address or use the abbreviation ‘attn’ before writing the person’s name.  Type the Postal code or zipcode below the country reference (Same as Letter head).  Skip one line
  • 9. J. Bieber School 27 Penny Lane London Great Britain M25 2ED 5 December 2015 Inside Address Blueberry Group Attn. Mrs. O. Kay 34 Drury Lane Manchester Great Britain W34 4GH
  • 10. Reference line  The reference line on a business letter is a statement describing the main focus of the letter, a number for an account, invoice, etc. or a reference to previous correspondence. Examples: RE: Request for refund, order number 12345 Ref: Black Arrow refill number XF8910 REF: Case Number JFL4321 The reference line is optional but can be important for the recipient if an account, invoice, claim, proposal, document number of any kind is the subject of the letter. The reference line is placed between the inside address block and the Dear..., leaving blank lines between each.  Skip one line
  • 11. J. Bieber School 27 Penny Lane London Great Britain M25 2ED 5 December 2015 Reference line Blueberry Group Attn. Mrs. O. Kay 34 Drury Lane Manchester Great Britain W34 4GH Ref: your letter of 31 July 2015
  • 12. SALUTATION  Type the salutation at the left-hand margin.  Begins with the word “Dear” and is followed by “Mr.” or “Mrs.” and last name.  Place a colon after the person’s name.
  • 13. When a Name Is Known •If the name of the individual to whom you are writing is known, always use it. It is wise to discover the name of the individual who heads the department to which the letter is being directed. Often a phone call or e-mail to the company or a quick search of a company's website will reveal the name you need. •A personal friend or close business associate may be addressed on a first name basis, such as Dear Amy: •If marital status is known, use it, as in Dear Mrs. Smith: or Dear Miss Jones: •When marital status is not specified, use Ms., as in Dear Ms. White:
  • 14. Salutation Blueberry Group Attn. Mrs. O. Kay 34 Drury Lane Manchester Great Britain W34 4GH Ref: your letter of 31 July 2015 Dear Mrs. O. Kay
  • 15. BODY - Format  Skip one line after the salutation.  DO NOT indent each new paragraph.  Double space between paragraphs.  Keep paragraphs short for easy reading.  The body of a business letter has a specific order
  • 16. BODY – 1st Paragraph  May only be two sentences long:  Who you are (in relation to the company – make them understand why they should listen to you)  Reason(s) you are writing (complaint, compliment, request information, etc.)
  • 17. Free Communications 27 Penny Lane London Great Britain M25 2ED 5 December 2015 1st Paragraph Blueberry Group Attn. Mrs. O. Kay 34 Drury Lane Manchester Great Britain W34 4GH Dear, Mrs. O. Kay I am a victim of your business’s services. I am writing to both you and the Better Business Bureau to complain about your company.
  • 18. BODY – Middle Paragraphs  Middle Body Paragraphs: Thoughts, suggestions, compliments, or complaints about the topic – ONE IDEA per paragraph
  • 19. J. Bieber School 27 Penny Lane London Great Britain M25 2ED 5 December 2015 Middle Paragraphs Blueberry Group Attn. Mrs. O. Kay 34 Drury Lane Manchester Great Britain W34 4GH Dear Mrs. O. Kay, , Iam a victim of your business’s services. I am writing to both you and the Better Business Bureau to complain about your company. I am a teacher who is constantly harassed over the phone by my students, who are using your services. I would like to request that you stop dealing with my students. By using your services, my students are losing the chance to use their minds to come up with their own put-downs, insults, and jokes. I don’t want to be crank-called, but if I must be, I’d prefer my students learn something from it.
  • 20. BODY – Last Paragraph Last paragraph:  Thanks for time & consideration Request for acknowledgement  Necessary contact information
  • 21. 5 December 2015 Last Paragraph Blueberry Group Attn. Mrs. O. Kay 34 Drury Lane Manchester Great Britain W34 4GH Dear Mrs. O. Kay, , I am a victim of your business’s services. I am writing to both you and the Better Business Bureau to complain about your company. I am a teacher who is constantly harassed over the phone by my students, who are using your services. I would like to request that you stop dealing with my students. By using your services, my students are losing the chance to use their minds to come up with their own put-downs, insults, and jokes. I don’t want to be crank-called, but if I must be, I’d prefer my students learn something from it. Thank you for your time and consideration in this matter. I am certain you will see the importance of letting children make their own crank calls. I look forward to hearing your response. In lieu of writing, feel free to call me at 732-855-5397.
  • 22. Closing  Skip one line after the body.  Capitalize only the first word.  Follow with a comma  Business letter closing words: Yours faithfully, Yours sincerely, Yours Truly
  • 23. 5 December 2015 Blueberry Group Attn. Mrs. O. Kay 34 Drury Lane Manchester Great Britain W34 4GH Dear Mrs. O. Kay, : I am a victim of your business’s services. I am writing to both you and the Better Business Bureau to complain about your company. I am a teacher who is constantly harassed over the phone by my students, who are using your services. I would like to request that you stop dealing with my students. By using your services, my students are losing the chance to use their minds to come up with their own put-downs, insults, and jokes. I don’t want to be crank-called, but if I must be, I’d prefer my students learn something from it. Thank you for your time and consideration in this matter. I am certain you will see the importance of letting children make their own crank calls. I look forward to hearing your response. In lieu of writing, feel free to call me at 732-855-5397. Closing Yours sincerely,
  • 24. Signature  “RETURN” four times.  Type your full name.  Between your closing and your typed name, sign your full name, preferably with blue ink.
  • 25. 5 December 2015 Blueberry Group Attn. Mrs. O. Kay 34 Drury Lane Manchester Great Britain W34 4GH Dear Mrs. O. Kay, I am a victim of your business’s services. I am writing to both you and the Better Business Bureau to complain about your company. I am a teacher who is constantly harassed over the phone by my students, who are using your services. I would like to request that you stop dealing with my students. By using your services, my students are losing the chance to use their minds to come up with their own put-downs, insults, and jokes. I don’t want to be crank-called, but if I must be, I’d prefer my students learn something from it. Thank you for your time and consideration in this matter. I am certain you will see the importance of letting children make their own crank calls. I look forward to hearing your response. In lieu of writing, feel free to call me at 732-855-5397. Yours sincerely, J. Bieber School Signature Cookie Baker Mrs. C. BAKER Teacher of domestic science Typed Name Position(functie)
  • 26.
  • 27.  Once you have revised, edited, and re-drafted your letter several times, you are ready to mail it.