The document discusses the different parts and styles of layout for business letters. It describes the standard parts of a business letter including the date, inside address, salutation, body, complimentary close and signature. It then explains 4 common styles of layout - full block form, semi-block form, modified block form, and hanging indentation form. Each style is defined in terms of how address, date, paragraphs and other parts are arranged on the page. The full block form saves time by having no indentations but looks unbalanced, while the hanging indentation form is unusual but distracting. The modified block form and semi-block form provide more attractive appearances while still being efficient.

1. Gokhale Education Society’s
S.M.R.K. B.K. A.K. Mahila Mahavidyalaya, Nasik-5.
Ms. Geetanjali Gitay
Assistant Professor
Dept. of English
CC English (HL)
F.Y.B.Com. Sem I
Unit 3

2. Introduction
 A business letter has a distinctive structure and appearance. Each of the part has a
specific style , position and function which is established by custom and is followed
because it is convenient for handling and processing correspondence in an
organisation’s office.
 A letter is usually an organisation’s first visual contact with another organisation or
person, and makes an important impression.
 A letter makes a visual impression before it is read and the first impression is often
decisive. The appearance of a letter depends on the following factors:
1. Stationery : Stationery used for printing letters must be of good quality.
2. Layout : A suitable layout should be chosen for the letter.
3. Paragraphing : It is necessary for breaking up a composition into readable, logical
and progressive paragraphs.
4. Folding : Folding of the letter must be neat. It should fit into the envelop neatly.
5. Address: Address should be typed halfway down and one-third in from the left in
order to ensure post office franking and stamping does not efface it.

3. 1. Date
Every official document must be dated. The date provides an important point of
reference in further correspondence and in following up the issues dealt with in the letter.
The date must always be written in full. The name of the month is spelled out in full and
the year is written in all four figures. There are two ways of writing the date:
a. British Method : (DD-MM-YYYY) 16 June 2010
b. American Method : (MM-DD-YYYY) June 16 , 2010
The practice of writing ordinal numbers i.e. 1st ,2nd , 3rd etc. has fallen out of use.
2. Reference Number
Reference number appears on the left on the level with the date. The reference number
gives the letter number, file number and other filing details to make it easy to
locate the file related to the issue.
e.g. REF.HMT/25/2005/114
Parts of a Letter

4. 3. Inside Address
Inside address is the name and address of the receiver as it appears on the envelope. The
recipient’s name should be exactly as they sign in it in their letters. The address can also
begin with a job title or a department (if you don’t know the name). For e.g. : The Sales
Manager, The Accounts Department etc.The inside address is typed in block form.
In the block form all lines begin at the margin and there is no punctuation at the end
of any line. This style looks neat and takes less time to type.
e.g. Neil Publishing House
896, Mahatma Gandhi Road
Mumbai- 400 001.
4. Special Markings
If the letter is Confidential, this is indicated above the inside address, either at the
margin or at the centre. It may be either in all capitals or with initial capital and
underlined.
e.g. Confidential
Neil Publishing House
896, Mahatma Gandhi Road
Mumbai- 400 001.
Parts of a Letter (Cntd)

5. 5. Subject line
Subject line gives a brief indication of the subject of the letter. It adds to the clarity of
the letter, especially if the letter is long. It helps to focus the reader’s attention. It is also
used to classifying and filing the letter. It is placed either above or below the salutation at
the centre, in full block form, it is placed at the left margin.
e.g. Subject: Your order No. 3048 dated 16 June 2010.
6. Salutation
The salutation begins at the margin, two line spaces below the inside address. It is
followed by a comma; in American practice it is followed by a colon. In full block style, it
has no punctuation mark. Salutation depends on the gender, type, number or the social
status of the person addressed.
e.g. Respected Sir Dear Mr. Rao
Respected Madam Dear Ms. Sharma etc.
Dear Sir
Dear Madam
Dear Customer
Parts of a Letter (Cntd)

6. 7. Main Body of the Letter
Begins two spaces below the salutation.Contains the message or the information to be
communicated . Most important, lengthiest, prominent part- written in correct,
appealing and impressive style.
It is Divided normally into 3 parts:
1) Introductory paragraph
2) Middle paragraph
3) Closing paragraph
Double space between paragraphs. If letter exceeds one page, repeat the recipient's name,
date, reference/subject line and put page number. Continue your letter three lines below
the heading.
8. Complimentary Close
The complimentary close is written two line spaces below the last line of the text of the
letter, it is placed in the left margin in full block style and right in the semi-block style.
e.g. Yours faithfully, Yours sincerely, or Sincerely yours, Faithfully yours,
Parts of a Letter (Cntd)

7. Parts of a Letter (Cntd)
9. Signature
The signature is placed below the complimentary close. The name of the signatory is types
three or four line spaces below, to leave space for the actual signature, the designation/
title is typed below the name.
e.g. Yours faithfully,
Sd/-
William Lyle
Marketing Manager
ABC Pvt. Ltd.
10. Reference Section
The reference section includes, enclosures, names of parties to receive copies and the
type of delivery service to be used.
e.g. Enclosures:
1. Biodata
2. Copy of Order
Copies to:
1. Mr. A.B.Seth
2. Mr. A.C. Sheth
By Registered Mail/ Hand Delivery/ Courier/Fax etc.

8. Layout means the design in which the different parts of the letter are placed on the
Letterhead. The parts are placed in the same order from top to bottom in all forms or
Styles; the variation is in the indentation and the paragraph style.
1.Indented Form
This old style is now outdated. In this form, the inside address was in indented style is
and every paragraph began three to five spaces away from the left.
2. Full Block Form
This is the most modern style. There is no indentation from the left margin at all; every
line , including the date and the complimentary close, begins at the left margin.
3. Modified Block Form
This style is a modification of full block form. It eliminates the shortcomings of the full
Block style by keeping the date and the complimentary close on the right in their
usual position. All the paragraphs begin at the left margin.This is the most popular
Form.
Styles of Layouts of Business Letters

9. 4. Semi- indented Form
This form is also called Semi- block form. It has the inside address in block form
because the beginning of every paragraph is indented. The date and the complimentary
close are on the right side. The salutation and the complimentary close are followed by a
comma as in the traditional style. This style is getting outdated rapidly.
5. Hanging Indentation Form
In this style, the inside address is in block form. The date and the complimentary close
are on the right. The beginning of every paragraph is at the left margin, but the
subsequent lines of every paragraph are indented three or five spaces. This style is used
for sales letters, brochures and other documents in which striking appearance is useful.
6. NOMA Form.
It is the most recent experiment in layout style. It is recommended by National Office
Management Association of America ( the name NOMA is the acronym). It has been
accepted in the UK by the Institute of Office Management.
Styles of Layouts of Business Letters(cntd)

10. LETTERHEAD
22nd May 2014
Mr. Kishore Ganguly
A-4 Rabindra Cottage
Netaji Subhash Road
Catcutta-1.
Dear Sir,
It is called "full block form" because the inside address, the salutations and
the paragraphs of the letter are arranged in blocks without indention.
Every part of the letter begins from the left hand margin. They are separated
from each other by double spacing.
Plus point: saves typing time as no indentions and because of the
alignment of most parts with the left margin. Minus point: "side heavy and
unbalanced“ and follows the ”open punctuation" system.
Yours faithfully,
sd/-
Manager
Style 1: FULL BLOCK FORM

11. Style 2: SEMI-BLOCK FORM
LETTERHEAD
22nd May, 2014
Mr. Kishore Ganguly
A-4 Rabindra Cottage,
Netaji Subhash Road,
Catcutta-1.
Dear Sir,
This form tries to combine the good features of the fully indented from
and the full block form. The inside address is in block form (with or without
open punctuation) while the body of the letter is in the indented form, with the
paragraphs properly indented five spaces away from the margin. The
complimentary close and the signature come at the right hand corner below
the body of the letter.
Plus point: good appearance. The blocked inside address gives
compactness to the letter. This form is liked by those who, though somewhat
conservative, do not have the heart to dispense with the attractive and time-
saving block form.
Yours faithfully,
sd/-
Sr. Administrative Manager

12. Style 3: MODIFIED BLOCK FORM
LETTERHEAD
May 22, 2014
Mr. Kishore Ganguly
A-4 Rabindra Cottage,
Netaji Subhash Road,
Catcutta-1.
Dear Sir,
From its very name it is clear that it is a "modified" version of the full block form. The
main difference between this form and the full block form is the placement of the date,
complimentary close and the signature block which are aligned with the right hand
margin. The inside address is in block form, with open or closed punctuation.
This form has the same advantage as the block form - that of saving the typist’s time, as
it does not contain a single indention. It gains compactness from the unbroken left-
hand margin. At the same time it looks balanced because of the alignment of the
dateline etc. with the right-hand margin.
Plus point- attractive appearance. Minus point- absence of indentions.
Yours faithfully,
sd/
Sales Manager

13. Style 4: HANGING INDENTION FORM
LETTER HEAD
22nd May, 2014
Mr. Kishore Ganguly A-
4 Rabindra Cottage,
Netaji Subhash Road,
Catcutta-1.
Sir,
This is the Hanging Indention form (hanging Paragraph style). It has the address in
block form. The first line of each paragraph is typed directly from the left
margin, the second line being indented about five spaces away from the
margin. All the subsequent lines of the paragraph are typed in block style
below the second line.
This style is commonly used in sales and advertising letters by headlining the
salient facts about the product to be sold.
Plus point: It is a very unusual and eye-catching style. Minus point: Inconvenient for
daily correspondence, Inconvenient to the typist, wastes time in
typing, distracting effect because it focuses the reader’s attention on style
rather than on the substance of the letter.
Yours faithfully,
sd/-
Manager

14. Text Content Source :
1. Business Communication, Doctor Aspi & Doctor Rhoda, Sheth Publishers, Mumbai.(Fifth Edition).
2. Business Communication, Rai Urmila & Rai S.M. ,Himalaya Publications, Mumbai .(Fourth Edition).