This document provides information and instructions about writing letters. It discusses different types of letters such as covering letters, shipment letters, and business letters. It also provides guidelines for writing formal, semi-formal, and informal letters, including using academic language, avoiding contractions, and dividing the letter into paragraphs with an introduction, problem, solution, action, and conclusion. The document demonstrates block and modified block letter formats and includes a sample letter to improve the cleanliness and food quality of a university cafeteria.