The document provides guidance on writing effective business letters, including the purpose, audience, form, and typical parts of a business letter. It discusses the key components of a business letter such as the heading, inside address, salutation, body, complimentary close, signature, and enclosures. Specific tips are provided, such as using an easy to read font, one to one and a half inch margins, avoiding abbreviations, and keeping the letter to one page or less. Common business letter styles like block and modified block format are also outlined.