Letters occupy an essential place in the business world and are a particularly important medium to master for a number of reasons:

• They represent a company's public image and the writer's competence.
  
  
• They are more personal than a report, yet more formal than a memo or e-mail.
  
  
• They provide hard copy documentation that cannot be deleted (unlike e-mail).
  
  
• They constitute official legal records of agreements.
  
  
• They are used to follow up on telephone calls and other communications. They convey a wide range of corporate information: instructions, policies, changes, events, test results.
  
  
• They prompt action.
  
  
• They sell-products, ideas, the writer's own skills.
  
  
• They are efficient for targeted mass mailings.

Effective letters announce their purpose clearly, follow an appropriate format, address the reader courteously, and use more formal language than memos or e-mails.

The Process of Writing a Letter
Although a letter is shorter than a report or proposal, it still requires preparation. The first thing to do is to analyze your audience. Answer these five questions: Who is my audience? Will they be favorably disposed to what I am going to say? What information will they expect me to supply? How will they use that information? What impression do I want my letter to make on them?

Once you have answered these questions, you can begin researching your topic. Your research could be as simple as refreshing your memory about one of your company's products, looking through your company's files, conferring with a coworker, or checking a client's page on the Web.

The next step is to draft and revise your letter. The hardest part is knowing what must be said to whom, why, and where in the letter. Once you've settled on these things, you can concentrate on using the right language and tone.

Proofreading and Printing a Letter
A neat, professional-looking letter implies that your work meets the same high standard. Errors or handwritten corrections detract from your professional image. Proofread everything that has your name on it, even if you didn't keyboard it.

Don't leave lots of space at the top or bottom, and don't cram a lengthy letter onto a single page. Leave generous margins, make sure your toner or ink cartridge is not depleted, choose a typeface that is easy to read, and use high-quality paper.

Letter Formats
The two most frequently used formats for business letters are the full-block format and the semiblock format. The Administrative Management Society simplified format is gaining popularity. The indented paragraph format is often useful for letters to multinational audiences. Letter templates in word processing software let you specify a letter format to use, as well as a "look" such as "traditional," "formal," or "contemporary."

Parts of a Letter
The parts of a letter include the date line, the inside address, the salutation, the subject line, the body, the complimentary close, the signature, the reference initials, the enclosure line, and the copy line. Which of these you include in a letter and where you place them depends on the letter format you choose.

In the body of your letter, begin by telling your readers why your are writing and why the letter is important to them. In the next and subsequent paragraphs, develop your message with factual support. In the last paragraph, bring readers to a true sense of conclusion.

Making a Good Impression on Your Reader
To write effective letters, it is essential to adopt the "you" attitude. Keep these guidelines in mind:

1. Never forget that your reader is a real person. Don't write cold, impersonal letters that sound like form letters or instructions on voice mail.
   
   
2. Keep the reader in the forefront of your letter. Don't just talk about yourself; tell readers how your letter affects them.
   
   
3. Be courteous and tactful. Use words that will capture the reader's goodwill, not stoke his or her anger.
   
   
4. Be neither boastful nor meek. Don't believe an aggressive tone will make a good impression or that false humility will earn the reader's respect.

Using the Most Effective Language in Your Letters

To use language effectively, keep these three guidelines in mind:

1. Be clear. Choose precise details appropriate for your audience.
   
   
2. Be concise. Get to the point; don't keep your reader waiting for your message.
   
   
3. Be contemporary. Don't use old-fashioned language or jargon in an attempt to sound important.

Writing for International Readers
Don't presume that you are writing only for North Americans or native American English speakers. By the same token, don't presume that all international contacts are nonnative speakers. Be aware of cultural differences between yourself and your audience. Use common, easy vocabulary. Avoid words that have double meanings (there are many in English), and be careful about using technical vocabulary. Avoid idiomatic expressions-these are the most difficult part of a language for a nonnative audience to understand. Don't use sports or gambling metaphors, which are often rooted in American popular culture and may not be understood by readers in other countries. Adapt your references to units of measure to your audience's culture, and avoid culture-bound descriptions of place and space. (A reader in Singapore may not know what the Sunbelt is, for example.) Finally, keep your sentences simple and easy to understand.