This document discusses the format and structure of formal letters. There are two main types: good news/neutral letters and bad news/refusal letters. Letters should follow the 7 C's - consider your reader, give a personal touch, be concise and to the point, be friendly and build relationships, check spelling and grammar, use the correct format, and use a conversational style. Formal letters typically use a full block format. A proper letter includes a return address, inside address, salutation, body organized into paragraphs, complementary close, signature, and sender's address. The body of a good news letter should directly state the good news in the first paragraph, provide details in the second, and end pleasantly in the