The document provides guidance on writing emails and business letters. It includes examples of salutations, openings, closings, reasons for writing, and attaching documents. Sample phrases are given for greetings, introductions, sign-offs, confirming meetings and travel plans, apologizing, requesting information, and thanking. An example email and business letter are also included to demonstrate rewriting letters as emails and vice versa. The document aims to help writers effectively structure professional correspondence.