This document discusses the basic elements and types of letters. It begins by defining a letter and listing the basic elements which include the heading, salutation, body, closing, signature, and recipient's address. It then describes the general letter layout and style. The main types of letters covered are formal, business, demi-official, and informal letters. For each type, the document provides examples and discusses the appropriate layout and content. It concludes by providing some tips for writing effective letters such as having a clear purpose, using the proper format, focusing on the reader, and checking spelling and grammar.