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LAW OFFICES OF
ALPHA BETA & GAMMA, LLP
1. Company
987 Mahogany Court
Letterhead
Townville, State 12345
Page 2
JANICE BETA, ESQ. Telephone: (123) 456-0987
Direct Line: (123) 456-7890 Facsimile: (123) 456-0986
2. Date
July 22, 2009 Page 3
Mr. Frank Delta 3. Inside Address
Department Page 5
Company Name
Address Line 1
Address Line 2
4. Subject Line
Re: Lorem Ipsum
Page 7
Dear Mr. Delta: 5. Salutation
Page 9
Lorem ipsum dolor sit amet, consectetur adipisicing elit, sed do 6. Body
eiusmod tempor incididunt ut labore et dolore magna aliqua. Ut Page 10
enim ad minim veniam, quis nostrud exercitation ullamco laboris
nisi ut aliquip ex ea commodo consequat. Duis aute irure dolor in
reprehenderit in voluptate velit esse cillum dolore eu fugiat nulla
pariatur. Excepteur sint occaecat cupidatat non proident, sunt in
culpa qui officia deserunt mollit anim id est laborum.
Thank you for your prompt attention to this matter. 7. Thank You
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Sincerely, 8. Complimentary
Close
Emma Epsilon Page 12
Emma Epsilon
Legal Assistant to Janice Beta 9. Signature Block
Page 13
cc: J. Smith
K. Doe 10. Special Notations
Page 14
Enc.
Further Instruction
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1. Company Letterhead
If no formal company letterhead is being used, the return address should appear in the right top
corner, as follows:
The sender’s address, which typically appears first on the letter, is called the Return Address. In
the above sample letter, the Return Address is 1368 40th Street, Emeryville, California 94608.
Below is an example of a letter on company letterhead.
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A PRIMER ON WRITING BUSINESS LETTERS
2. Date
The date that the letter is written should appear below the Return Address.
If a formal company letterhead is used, then the date should appear either aligned to the right
immediately below the letterhead, or centered, depending on standard company policies. In the
below samples, the date is right-aligned in the first letter and centered in the second. Either
format would be acceptable.
If the letter is being sent by facsimile transmission, electronic mail, or personal delivery, the
following Notations should be made below the date, after a double space:
Company Name
A PRIMER ON WRITING BUSINESS LETTERS
If the letter contains confidential or proprietary information, then also include this as a Special
Instruction preceding the Inside Address and following the Notation.
See as follows:
This type of notation should appear after the notation regarding the method of transmission
(Example, “VIA FACSIMILE”), if any.
It is advisable to use different formatting for the Notation and Special Instruction to differentiate
one from the other. For example, if the notation (“Via Facsimile”) is underlined, then the special
instruction (“Time Sensitive”) should be bold-faced.
Also, when there is a special instruction, it should take precedent over the notation, and should
always be in all-caps.
There should be double spaces after the date, before the notation or special instruction.
Thereafter, only one space needs to be left between each line, though when possible, leave
double spaces after the special instruction and before the return address.
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A PRIMER ON WRITING BUSINESS LETTERS
3. Inside Address
The Inside Address is the address of the individual or company that the letter is being sent to. If
the letter is addressed to an individual, the format of the Inside Address should be:
John Smith
123 Main Street
City, State 56789
If the letter is addressed to a particular individual on behalf of a company, the format should be:
If individual names are unknown and the letter is addressed to a company, the format should be:
Notations should be noted immediately above the Inside Address, for example:
If both a Notation and a Special Instruction is used, the order should be as follows::
Time Sensitive
Notations and special instructions may be in all-caps (“VIA FACSIMILE”); underlined (“Via
Personal Delivery”); or all-caps and underlined (“VIA PERSONAL DELIVERY”), though if
notations are indicated with one format, then special instructions should be indicated in a
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A PRIMER ON WRITING BUSINESS LETTERS
4. Subject Line
Always include a subject line. The Subject Line is a title summarizing or making reference to
the contents of the letter. See as follows:
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A PRIMER ON WRITING BUSINESS LETTERS
The subject line may reference a particular invoice if the subject matter of the letter is with
regard to a sale. The subject line may also be a case name or customer name, etc.
Or:
If multiple lines are used for the subject line as in the preceding example, consider bold-facing
the most important point of information.
In law offices, the case name is typically cited in the first line of the subject line.
The subject line may take two lines, with the second line specifying the content of the letter:
If the letter is a response to a letter, then consider the following subject line:
If the letter is regarding an insurance claim or personal injury, consider the following subject
line:
5. Salutation
Use courtesy titles such as Mr. or Ms. in the salutation. For example:
Use a colon (“:”) after the name when writing a business letter.
A comma (“,”) after the name may only be used if the letter is an informal personal letter to a
friend. For example, assuming John Smith is a close friend:
If individual names are unknown and the letter is addressed to a company, use the following:
In formal business letters, never use the comma. This is a common error made by
inexperienced typists. It is extremely unprofessional to address a formal business letter with a
comma.
Also, do not use first names in the salutation unless the author of the letter is on very close
personal relations with the recipient of the letter. For example, if John and Jacky frequently do
business together, then the letter may begin as follows:
Dear John:
If however, this is the first correspondence made to John Smith, then the following must be used:
If the gender of the recipient is unknown, then to prevent any errors in judgment, use as follows:
6. Body
The most frequently used format for the Body is the Block Format. In the Block Format, there
are no paragraph indentations; rather, leave a space between each paragraph, which should be
left-aligned, for example:
Emma Epsilon
Emma Epsilon
Executive Assistant to
Janice Beta, President & CEO
Note that some supervisors will prefer the Body of the letter to be left-aligned, as seen above.
Other supervisors will prefer the Body to be justified. Justified text appears as follows:
correspondences.
A PRIMER ON WRITING BUSINESS LETTERS
7. Thank You
In the last paragraph of every letter, thank the recipient. Standard closings are as follows:
When making a request, it is advised that a set date for reply is given. A standard time for
response is one week if it is presumed that the recipient knows the answer already and merely
needs to draft the response letter. A standard time for response is two weeks if it is presumed that
the recipient will need to do some research or work to formulate an answer. Standard times may
further be specified as “calendar days” (which counts weekends) or “business days” (which do
not count weekends).
Example 1:
Example 2:
8. Complimentary Close
A complimentary close is the closing to the letter, immediately above the signature line. End the
complimentary close with a comma. See below.
(Signature)
Emma Epsilon
Sincerely yours,
(Signature)
Emma Epsilon
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A PRIMER ON WRITING BUSINESS LETTERS
9. Signature Block
If the letter will be signed directly by the administrative assistant, then the following signature
block should be used:
Emma Epsilon
Emma Epsilon
Personal Assistant to
Janice Beta, President & CEO
In the above example, the position title is “Personal Assistant.” Emma Epsilon is the Personal
Assistant to the President & CEO of the company. Thus the above signature block should be
used.
However, if Emma is merely transcribing or writing the letter on behalf of the President & CEO,
then the following signature block should be used:
Janice Beta
Janice Beta
President & CEO
JB:ee
In the above example, Emma wrote the letter for the President & CEO, but the recipient should
believe that the letter is authored President & CEO. In this case, Emma should also add a special
notation below the signature block with the President & CEO’s initials in all-caps (“JB” for
Janice Beta) and her own initials following a colon thereafter, in lowercase (“ee” for Emma
Epsilon).
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A PRIMER ON WRITING BUSINESS LETTERS
Special notations appear left-aligned after the signature block. This includes what is commonly
referred to as the IEC Block. “IEC” stands for “Initials (of author and typist),” “Enclosures,” and
“Carbon Copies.” The order these special notations should go in are I.E.C.
Initials
As previously mentioned, if the assistant is merely typing the letter on behalf of someone else,
then there should be the initials of the signee (the person signing the letter) in all-caps (“JL”) and
then the initials of the assistant or typist in lowercase letters (“ee” for Emma Epsilon). See as
follows:
Janice Beta
Janice Beta
President & CEO
JB:ee
Enclosures
After the Initials (when applicable) comes the Enclosure line if the letter includes additional
documents. If the letter will be prepared with other documents to be sent to the recipient, then
add the word “Enclosure” if there is only 1 page of additional documents and “Enclosures” if
there are several pages of additional documents. See as follows:
Janice Beta
Janice Beta
President & CEO
JL:ee
Enclosures
Carbon Copies
If a copy of the letter is being sent to additional parties, then include that information after the
Enclosures line by writing “cc” for carbon copy, then a colon “:” followed by 5 spaces, and then
the name of the recipient of the copy.
If there is a carbon copy line, then skip a line after the Enclosures line before typing the Carbon
Copy line, like so:
JB:ee
Enclosures
Assuming that the letter should be carbon-copied to two individuals, both John Smith and Frank
Delta, then the carbon copy line would look as follows:
Janice Beta
Janice Beta
President & CEO
JB:ee
Enclosures
If the letter is authored directly by Emma Epsilon, the assistant, then consider the following:
Emma Epsilon
Emma Epsilon
Personal Assistant to
Janice Beta, President & CEO
Enclosures
Further Instruction
A note on facsimile transmissions: Always include a fax cover sheet. Typically, offices will have
a standardized fax cover sheet with a design similar to the company letterhead. Even if no
standardized fax cover sheet is available, no correspondence should be sent out without a cover
sheet. Below is a classic layout and organization of a fax cover sheet:
FACSIMILE COVERSHEET
Cc:
Notes:
NOTICE: This transmission is intended exclusively for the individual or entity to which it is addressed and may
contain information that is proprietary, privileged, confidential or otherwise legally exempt from disclosure. If you
are not the named addressee, you are not authorized to read, print, retain, copy or disseminate this message or any
part of it. If you have received this message in error, please notify the sender immediately and delete all copies of
this message Sender does not intend to waive confidentiality or privilege. Use of this facsimile or any contents
herein is prohibited when received in error.
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A PRIMER ON WRITING BUSINESS LETTERS
NOTES:
Total # Pgs 18
COMMENTS:
Please note the difference between a Transmittal Cover Sheet and a Transmittal Letter.
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A PRIMER ON WRITING BUSINESS LETTERS
A Transmittal Letter is a form of business letter that accompany report, brief, or memorandum
and inform the recipient of the enclosed document's context. The transmittal letter includes
information that is not found in the enclosed document. See below for a sample transmittal letter:
Enclosed please find the sales report summary prepared for fiscal year 2010. Please note
that your signature is required on page 15 of the report. I kindly ask that you review the
report and if all looks agreeable, then please sign and return to my offices by March 1st.
If you have any questions or concerns, please do not hesitate to call me.
Thank you.
Sincerely,
Frank Delta
Frank Delta
President & CEO
FD:bs
Enclosure
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A PRIMER ON WRITING BUSINESS LETTERS
My attorney has completed review of the Exclusive Distributorship Agreement draft you
sent me last week. She is requesting a few modifications. Enclosed please find an edited
draft of the Agreement.
Should you have any questions or concerns, please do not hesitate to contact me at (987)
654-3210, extension 123, or you may call my attorney Ms. Janice Beta, Esq. of Alpha,
Beta, & Gamma, LLP at (123) 456-7890.
Frank Delta
Frank Delta
President & CEO
FD:bs
Enc.
In the above SAMPLE BUSINESS LETTER A, note that the name of the addressee is Tong Su Lai. If
it is not clear whether Tong Su Lai should be addressed as “Mr.” or “Ms.”, then use the full name
in the salutation. Bob Smith (initials “bs”) is the assistant to the President, Frank Delta of A&B
Wholesalers. Thus, note the initials line at the end of the letter. Also, note that the Enclosure line
is permissibly abbreviated to “Enc.”
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A PRIMER ON WRITING BUSINESS LETTERS
In the next sample letter below, Annie Lee Johnson (initials: alj) is typing the letter on behalf of
her boss, Frank Buzz. Mr. Buzz was unavailable to sign the letter, but authorized his assistant
Annie to sign on his behalf. In this case, Annie would sign her boss’s name “Frank Buzz” in
longhand, and then add in print after the signature “/alj”. This indicates that she is signing on
behalf of Frank Buzz and it is not the actual signature of Mr. Buzz.
CONFIDENTIAL
Please be advised that the contents of this letter are to remain strictly confidential. As I
have discussed with Dora, who is cc-ed to this letter, we are meeting at my offices on
March 5 to discuss the storyboard and pre-production of your film, All About Business
Letters, which we anticipate will be one of our blockbuster hits. We would like you to be
in attendance at that meeting. Please respond with confirmation of your attendance.
I look forward to hearing from you soon. Should any questions or concerns arise before
then, please do not hesitate to call me at (123) 456-7890. Thank you.
FB:alj
Enclosures
Also note that in SAMPLE BUSINESS LETTER B, Buzz-A-Bee Entertainment’s office address
appears at the bottom of the letterhead. Some letterhead designs are formatted in this fashion.
When such a letterhead is used, there is no need to re-type the company address at the top of the
page; simply begin with the date.
FACSIMILE COVERSHEET
Cc:
Notes:
NOTICE: This transmission is intended exclusively for the individual or entity to which it is
addressed and may contain information that is proprietary, privileged, confidential or otherwise
legally exempt from disclosure. If you are not the named addressee, you are not authorized to read,
print, retain, copy or disseminate this message or any part of it. If you have received this message
in error, please notify the sender immediately and delete all copies of this message Sender does not
intend to waive confidentiality or privilege. Use of this facsimile or any contents herein is
prohibited when received in error.
CONFIDENTIAL
Per your discussions with Frank last week, enclosed please find the creative brief for All
About Business Letters, a film with an anticipated production date set for early 2012.
Should you have any questions or suggestions for modification, please do not hesitate to
call Frank directly at (123) 456-7890, extension 123. We look forward to the March 5
meeting.
Thank you.
Annie L. Johnson
Annie L. Johnson
Executive Assistant to
Frank Buzz, Vice President
Enclosure
Mr. Frank Buzz, it seems, is not a very involved boss. Annie is doing most of the work, as may
well be the case in many real-life office environments. Beatrice (“Bee”) Buzz, the President of
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Buzz-A-Bee Entertainment and Frank’s mother, would be quite upset if she knew.
A PRIMER ON WRITING BUSINESS LETTERS
Two more examples, LETTER D for the job hunter, and LETTER E for the writer submitting a
manuscript to a literary journal:
Johnny Jobless
123 Some Hope Road
City, State 45678
In the first paragraph of the job application letter, I will let you know why you are writing
to your company, what position I am applying for, and how I heard about the job opening.
I will also discretely name drop if I am able to. I will also add the lines: Enclosed please
find my resume. Additionally, I am happy to furnish letters of recommendation or
professional references upon request.
In my second paragraph, I will expand on my resume and tell you how I fulfill all the skills
and qualities you are looking for per the job description and convince you that I am an
exact match for the job. I will use actual evidence from my past experiences, and not just
tell you “I’m great, super-talented, and intelligent.”
In my closing paragraph, I will say the following: I hope for the opportunity to meet with
you soon in a personal interview, at which time I may better articulate my strong interest
in the financial analyst position. Please do not hesitate to contact me at (123) 456-7890.
Sincerely yours,
Johnny Jobless
Johnny Jobless
Enclosure
Wanda B. Aryter
123 Some Hope Road
City, State 45678
Enclosed please find a 4,200-word short story, “Writing Business Letters,” about a young
woman who discovers the intricacies of drafting professional business correspondences. In
the first paragraph, I will always include word count, type of manuscript submitted, title of
manuscript, and a very brief sentence summarizing the manuscript.
I graduated from the University of Iota with an MFA in Fiction Writing. My short stories
have appeared in Some Other Literary Review and Small University Press Journal. In the
second paragraph, I will provide biographical information, including past publications.
Also enclosed for your convenience is a self-addressed stamped envelope. Please note that
this is a simultaneous submission. I agree to immediately notify All-American if my work
is accepted elsewhere.
Sincerely yours,
Wanda B. Aryter
Wanda B. Aryter
Enclosures
Envelopes
Any business mailing containing 5 (five) pages or less should be sent in a standard Size 10 (9.5
in. x 4.5 in.) business envelope. The pages should be folded into approximate thirds, with the top
third slightly larger than the bottom two. With the pages facing the sender right side up on the
desk, the bottom third should be folded up, leaving enough space for the top third to be folded
down and slightly longer than the bottom two thirds. See below illustrations:
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A PRIMER ON WRITING BUSINESS LETTERS
Albert Beta
XYZ Corporation
36 Oak Street, Ste. 11
City, State 56789
Mailings over 5 (five) pages should be sent in Mailing labels should be placed on the manila
the full-size 9.0 in. x 12.0 in. manila envelope such that the flap of the envelope is on
envelopes: the right side when the sender affixes the
mailing label.
If the reader is compelled to contact the author of this Primer, then please e-mail
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femme.s.writer@gmail.com.