This document provides phrases and sentence starters to help write business letters in English. It includes greetings, ways to open a letter by stating the purpose or referring to previous contact, phrases for requesting information or complaining, closing comments, suggesting future contact, and closing salutations. Common phrases are given for informing, confirming, requesting, inquiring, and complaining to the reader. Closing phrases thank the reader for assistance or suggest future correspondence. Formal and informal closing salutations are also listed.