This document provides guidelines for writing effective business letters. It states that business letters are a formal form of communication used in professional contexts to contact individuals outside an organization. The document emphasizes establishing a "you attitude" by focusing on the reader, being clear and respectful, and avoiding first-person pronouns. It outlines the standard parts of a business letter, including the salutation, body, complimentary closing, and signature. Finally, it provides tips for starting the letter strongly and making the purpose clear from the beginning.