This document provides guidance on writing various types of business documents and correspondence, including letters, emails, and memorandums. It discusses identifying the audience and purpose when writing business documents. For letters, it outlines the key components like headings, greetings, closings, and signatures. It provides tips for writing clearly, being courteous even in complaints, and using appropriate tone and language depending on the level of formality. The document also demonstrates how to address different recipients in emails and gives rules for composing formal, semi-formal and informal emails. Lastly, it defines the purpose of memorandums in informing about or persuading action on problems or changes.