The document provides information on writing effective business letters. It discusses the importance of skill in business letter writing and outlines a systematic writing plan of pre-writing, writing, and post-writing. During pre-writing, the audience, purpose, scope and desired action are analyzed. Various pre-writing techniques like answering questions, brainstorming, mind mapping and outlining are also presented. The document then discusses principles of business letters and standard elements like headings, dates, salutations etc. Finally, it covers different types of business letters like sales, enquiry, quotation and adjustment letters.