.  
Write down all the ideas and thoughts you have branching out along the lines of connected ideas.

. Then eliminate any irrelevant points and put in a sequence that would suit the reader. Making a plan is a very quick process and a safeguard against leaving out crucial information. The shorter the letter, the quicker it will be to plan and organize. With long letters, it will be necessary to put the different points under larger headings and to number paragraphs.
1. Structuring
Every business letter needs a structure; it saves time and confusion. It helps the reader to understand the letter and take the necessary action without having to re-read it. Almost all letters can be structured in the following order:
.  
Greeting

.  
Introduction

.  
Facts

.  
Action

.  
Concluding Remarks

2. Greeting

Dear Sir/Madam
We should use this form only if we do not know what the reader is called and have no way of
finding out.
Using people’s name is professional, friendly and much more likely to get a response. If you
receive a letter addressed to you personally, you are more likely to feel committed to responding.

Dear Mr/Mrs/Miss/Ms
In most cases, it is best to use one of these alternatives. Deciding to the writing to “Dear Roy” or “Dear Justin” depends on the nature of the reader’s business, i.e. it is the law of advertising and your own level of contact.
Ms.
Many people worry about how to address a professional woman when they are unsure of marital
status.
Some women put their title after the signature to clarify any misunderstanding. The majority do
not. In that case, “Ms” is quite acceptable to the majority of women in the business. Using “Ms”
saves time, worry and effort to make an assumption which could be a mistake and cause offense.

Introduction
The first paragraph of letter should immediately and clearly identify:
.  The Subject Matter of the Letter – If you are answering a request – do not simply put “as requested”; state what the request actually is.

.  The Date – Always refer to the date of their letter so they can check their file. If they have not put a date, never refer to their undated letter. Instead refer to the date when the letter was received.

.  Heading – Almost all letters benefit from a clear heading. It looks professional and acts like a newspaper headline. We should ensure the header is meaningful to the reader, not just to us. For example, heading a letter “Order No. 2007” may mean very little to a reader while “Installation of Aircondition Unit” will be more helpful.

Replying to a Letter
There are several ways of replying:
. “Thank you for your letter dated 20th January 2007.” This is the easiest way. Not only is it concise but it is also polite. Even if the letter you have received is not friendly, even a complaint, it is still constructive to thank the person for taking the trouble to write.
. “With reference to your letter dated 20th January 2007 we have investigated the problem
and found that …” The difficulty with stating in these ways is that you cannot put a full stop after the date. This will create an incorrect sentence and you would have to allow the flow to continue. This will mean a long sentence and jumping too quickly into the main facts of the letter.
. “I refer to your letter of 20th January 2007.” This is acceptable but quite formal.

Facts
This is the meat of the letter. As part of the preparation, you will have the relevant facts sorted out into a logical order on a sheet of paper. Make sure these are accurate and complete. If there is very much information, use paragraphs and give each paragraph a heading. If necessary, number the paragraphs.
　
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