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Attention line

An attention line is used when a letter is addressed to a company but directed to a specific individual or department for processing. The attention line, part of the inside address, is typed at the left margin a double space below the inside address and a double space before the salutation. If typed in capital ot lowcase letters, the word "Attention" is followed by a colon; if it is typed all in capitals, no colon is used:


Consolidated Chemical Corporation

24605 Bundy Drive West

Suite 1401

Albuquerque, NM 87101


Attention: Mrs. Sara Hawkins


But: Pacific Southwest Radio Corp.

5107 Avenue of the Stars

Los Angeles, CA 90067


ATTENTION Accounting Department


Subject line

The subject line refers to the topic of the letter and is considered part of the body. It is typed a double space below the salutation and a double space before the body. Depending on the style it may be centered on the page or typed at the left margin. Including an account number or case title the subject line helps the reader focus on the main subject. SUBJECT or Re (Regarding) may be typed before the subject and followed by a colon:


Dear Mrs. LaCroix:


SUBJECT: Account No 14701-K


Dear Mrs. LaCroix:


Re: Account No 14701-K


SUBJECT or Re are not essential in the subject line, however, since the placement of information below the salutation indicates that it is a subject:


Dear Mrs. LaCroix:


Account No 14701-K


Another example:


Dear Sirs:


Re: Letter of Credit No 12/1416


We have received your telegram...


Уважаемые господа!


Кас. аккредитива № 12/1416


Мы получили Вашу телеграмму...


Reference initials

The typist's reference, the initials of the writer and of the typist, is typed on the same line with the signature or double space below the signature and is used to enable tracing earlier correspondence on a certain subject. First the initials of the writer are typed, then those of the typist:




EAN/ab or EAN:ab

ean/ab or ean:ab


Enclosure notation

When documents or other papers are to be enclosed with or attached to correspondence, an enclosure notation should be typed a single or double space below the reference initials at the left margin.


Single enclosure: Multiple enclosure:


Enc. Encs.

Encl. Encls.

Enclosure Enclosures


Enclosures may be itemized for the reader's convenience, also, when there is more than one enclosure, the number may be indicated:


Enclosure: Release Form Contract

Enclosures: 2 or Enclosures (2)


Copy notation

When an extra copy of correspondence is prepared - either a carbon copy or by photocopying - and distributed to another person, this fact should be noted on all copies for the addressee's information, when appropriate. The copy notation is typed at the left margin a double space below the last reference line:


cc: William McDaniels

CC: William McDaniels

Copy to William McDaniels


The complete name and address of the copy recipient may also be indicated on the letter, if appropriate:

cc: William McDaniels

Rutherford and Jones

17 Robbins Building

New Haven, CT 06518


Copy to Bob Sarkisian

Controller's Dept.


When several copies of one letter are to be made and distributed, all names should be indicated in the notation:


cc: John Fitzhugh

William Hartford

Elena C. Castagna



The envelope address ensures that the carefully written message will be received by the addressee. The use of optical character readers (OCRs) by the US Postal Service to scan addresses for delivery has encouraged more efficient mail distribution.

Most companies have their return addresses preprinted an all company envelopes to match the design of the letterhead stationary.

If plain envelopes are used, the complete return address should be typed in the upper left corner of the envelope, approximately two lines from the top edge and two or three spaces from the left edge.

Postal notations such as AIRMAIL, SPECIAL DELIVERY, CERTIFIED MAIL, REGISTERED MAIL and RETURN RECEIPT REQUESTED are typed in solid capital letters in the upper right corner of the envelope below the postage stamp.


Exercise: Lay out the letter elements in accordance with the rules:

Sender's address Inside address Supplement Date
The Royal Society, Berlington House, London, W 1, England Russian Academy of Sciences, 14, Leningradsky Prospect, Moscow Attention: Mr. R. Belov June 3, 19..
Prof. S.P. Spirin, 3. ap. 36 Lomonosov Ave., Moscow, 117119, Russia Mr. M.A.Joyce, Professor, Cornell University, Ithaca, N.Y., USA Subject: Diffraction Wave May 10, 19...
Miss Doris Smith, 1105 Lame Ave., New York 25, N.Y., USA Dr. S.P.Pavlova, Pulkovo Observatory, Saint-Petersburg Re: Sympo-sium on "The Moon" March 12, 19...



Lesson 2



The body of the letter which contains the message is typed single spaced with double spacing between paragraphs. One-paragraph letters may be typed double spaced.

The body of a business letter may include the following elements:


1. Acknowledgement of the receipt of a letter


1. We have received your letter of May 15...

2. We thank you for your letter dated...

3. In reply to your letter of...

4. We are obliged for your letter of...

5. We acknowledge (the) receipt of your letter of...

6. We acknowledge your letter of...

7. We are in receipt of your letter of...

8. This is to acknowledge with thanks receipt of your letter of...

9. I wish to acknowledge with many thanks the receipt of your letter of...

10. Receipt is acknowledged of your letter of...


2. References to dates


1. We refer to your letter of May 15...

Мы ссылаемся на Ваше письмо от 15 мая...

2. Your letter of 20 ult...

Ваше письмо от 20 числа прошлого месяца...

3. Your telegram dated 25th inst...

Ваша телеграмма, датированная 25 числом текущего месяца...

4. The vessel will arrive on the 2nd prox.

Судно прибудет 2 числа следующего месяца.

5. of today’s date от сегодняшнего числа

6. of yesterday’s date от вчерашнего числа

7. of the same date от того же числа


3. Requesting the answer


1. We should appreciate a prompt reply.

2. We should appreciate to receive your prompt reply at your early convenience.

3. A prompt reply would be appreciated.

4. Will you kindly let us have an early reply.

5. Will you kindly reply to this letter.

6. In anticipation of your early reply, I remain...


4. Expressing gratitude for a letter


1. I very much appreciate having a reply from you.

2. I appreciate your prompt reply.

3. Thank you for your prompt reply of...

4. It was a great pleasure to receive your reply.


5. Expressing gratitude for materials


1. Thank you for sending me...

2. It is so kind of you to send me...

3. I am grateful to you for sending me...

4. I am much obliged to you for sending me...


6. Expressions used on sending materials


1. I am sending you herewith (herein)...

2. I am sending you under separate cover...

3. I enclose herewith (herein)...

4. You will find enclosed...

5. Please find enclosed...

6. Attached to this letter you will find...


7. Apologies for a late reply


1. I am very sorry to have taken so long in replying to you.

2. Please excuse me for my late reply.

3. Please forgive me for not replying sooner to your kind letter of...

4. I apologize for my delay in replying to your letter.


8. Endings


1. With best wishes (regards).

2. With kind (kindest) regards.

3. With best wishes and regards.

4. I extend my best wishes to you.

5. With compliments.

6. Meanwhile I wish to remain...

7. Thank you once again for...

8. I hope to hear from you soon and remain with kindest personal regards.

9. I trust to hear from you soon.

10. We look forward to hearing from you.

11. We look forward to welcoming you in this country.

12. I look forward to the pleasure of seeing you.



Exercise: Give the English for

подтверждение получения письма; в ответ на Ваше письмо от...;подтверждаем получение Вашего письма от... ; с нетерпением ожидаем Вашего ответа; благодарим за быстрый ответ на наше письмо от ...; благодарим Вас за присланные материалы; к письму прилагаем; посылать отдельным пакетом; с наилучшими пожеланиями.





Lesson 1




Exercise 1. Translate into Russian:


1) In reply to your letter dated March 10, I wish to inform you that our Council is willing to discuss your proposal.

2) Thank you for the letter of December 19 and for the materials you enclosed with it.

3) On behalf of our Institute I wish to acknowledge with sincere thanks the receipt of your letter of May 12.

4) We are in possession of your letter of June 1 and of the telegram of the same date and beg to advise you that s.s. “Manchester” left London for Saint-Petersburg on the 31st ult.


Moscow, August 16

Dear Sirs:

M.V. “Neva”

We acknowledge with thanks receipt of your telegram of today’s date informing us of the sailing of the m.v. “Neva”.


Yours faithfully


Moscow, December 10, 19...

Dear Sirs:


We are obliged for your letter of December 5. We are contacting the plant producing Moskvich cars on the question raised by you and will write to you immediately upon receipt of their reply.

Yours faithfully


Moscow, May 5

Messrs. Smith and Brown Ltd.

12 High Street,

London, E.C. 2,



Dear Sirs:


We have received your letter of May 4 sent by airmail and thank you for the information you sent to us.


Yours sincerely


Exercise 2. Translate into English:


1) Мы получили Ваше письмо, датированное 28 февраля.

2) Подтверждаем получение Вашего письма от 15 мая, за которое мы Вас благодарим.

3) Подтверждаем с благодарностью получение Вашего письма от 20 января, посланного Вами в ответ на наше письмо, датированное 15 января.

4) В ответ на Ваше письмо от 26 сентября, посланное авиапочтой, мы рады сообщить Вам, что теплоход “Нева” вышел в море из Санкт-Петербурга 27 сентября и прибудет в Лондон 5 октября.

5) С настоящим письмом посылаем Вам доклад профессора Е.Е.Маслова для публикации в сборнике докладов Симпозиума.

6) Подтверждаем с благодарностью получение Вашего письма от 15 ноября с.г. с приложенной к нему копией проекта.

7) Благодарю Вас за письмо от 10 июня с приложенным к нему оттиском Ваших статей.

8) В ответ на Ваше письмо от 10 июня посылаю Вам наши последние данные и таблицы, которые, надеюсь, помогут Вам в Вашей работе.

9) Мы напишем Вам немедленно по получении ответа от завода, изготавливающего эти машины.


Exercise 3. Insert the necessary prepositions and translateintoRussian:

1. We have received your letter ... the 16th ... October.

2. Our letter dated ... the 5th May was sent ... air-mail.

3. We acknowledge receipt ... your letter ... the 15th ... which we thank you.

4. The m.v. “Neva” will arrive Odessa ... the 23d ... December.

5. The s.s. “Erevan” arrived ... Poti yesterday.

6. Please inform us ... your decision immediately.

7. We will write ... you ... this question ... a few days.

8. We are obliged ... your letter ... yesterday’s date ... which you sent us your catalogue ... Compressos.

9. We will write ... you again ... receipt ... your Catalogue.

10. Our letter ... the 15th May was sent ... reply ... your telegram ... the same date.



Lesson 2




Exercise 1. Translate from English into Russian:



London, July 15, 19...

Machimport Ltd.



Dear Sirs:


We refer to the recent discussions we had with Mr. Stepanov on the possibility of our supplying “Machimport Ltd.” with machines manufactured by our company and distributing Russian machine-tools in Great Britain.

To examine this matter in detail our Managing Director Mr. James Robinson is prepared to travel to Moscow at the beginning of August, 19... and have personal discussions with members of “Machimport Ltd.”.

At the suggestion of Mr. Stepanov we enclose a list of points which we would like to be discussed in Moscow.

We look forward with interest to your reply.


Yours faithfully




Dear Sirs:


We would like to inform you that Mr. Brown is arriving in Moscow on February 14 to begin talks with you.

Please make the necessary hotel reservations for him and let us know the name of the hotel.

Thank you for your cooperation.


Yours sincerely


Exercise 2. Translate from Russian into English:


1) По предложению господина А.Брауна посылаем Вам каталог автомобилей, экспортируемых фирмой “Авто-ВАЗ”.

2) Мы готовы обсудить с Вами вопрос о возможности экспорта этих автомобилей в Англию.

3) Наш председатель господин М.Н.Иванов готов поехать в Англию, чтобы подробно обсудить с Вами этот вопрос.

4) Ожидаем с нетерпением встречи с господином Брауном в Москве.

5) Мы можем поставить вашей компании станки согласно прилагаемому списку в обмен на машины, которые производит Ваша компания.

6) Мы ссылаемся на переговоры с председателем Вашей компании мистером А.Брауном, которые состоялись на прошлой неделе.

7) Мы ожидаем с интересом Вашего ответа на наше письмо от 10 мая.

8) Я с удовольствием получил Ваше письмо от 16 мая с приложенной к нему копией письма “Машимпорт Лтд.” от 14 мая. Я также получил из Москвы копию Вашего письма от 12 мая, адресованного “Машимпорт Лтд.”.

Я буду очень рад встретиться с господином А.Харрисом и господином К.Грином. Сожалею, однако, что 20 мая меня не будет в Лондоне. Я возвращусь в Лондон 21 мая утром и буду рад встретиться с ними в тот же день в 2 часа дня, если, разумеется, это удобно для Вас.



Коммерческий директор,

“Машимпорт Лтд.”


9) Благодарим Вас за Ваше письмо от 17 мая. Господин Грин и нижеподписавшийся будут рады посетить Вас 21 мая в 2 часа дня, и мы искренне надеемся установить деловые отношения с “Машимпорт Лтд.”.

С нетерпением ожидаем встречи с Вами в Лондоне.


Харрис энд Грин Лтд.




Exercise 3. a) Write the text of a letter in Russian using the information given below:


Дата: 20.11.1993

Адрес: Англия, Манчестер, Поплар Роуд, д. 16, Блэк энд Грин Лтд.




- сообщите о получении письма от 24.10.1993 и выразите свою благодарность за него;

- сообщите, что по просьбе компании вы высылаете отдельным пакетом каталог станков, производимых вашим предприятием, а также прилагаете к нему прейскурант;

- выразите надежду на получение скорого ответа.

Подпись: М.Н.Иванов, председатель “АВС-импорт”


b) Translate the letter into English.



Note: In everyday business it is frequently required to write and send, besides simple commercial letters, such letters as invitations and replies to them, congratulations and condolences. Below you will find examples of such letters.


A formal invitation


(Name), the Managing Director of ... requests the pleasure of your company at (function) to be held at (place) on (date) 19... at ... o’clock.

Type of dress...

(No signature).


Accepting a formal invitation


(Name) thanks the Managing Director of ... for his kind invitation to (function) to be held at (place) on (date) 19... at ... o’clock and has much pleasure in accepting it.

(No signature)


Refusing a formal invitation


(Name) thanks the Managing Director of ... for his kind invitation to (function) to be held at (place) on (date) 19... and regrets that he has a prior engagement on that day and is therefore unable to accept.

(No signature)





1) Gentlemen:

We have learned from the press that you have opened a new branch office in ...

We wish you success and good luck.

We also want to express the hope that our business relationship will continue to develop in the same pleasant and trusting manner.

Sincerely yours


2) Dear Mr. ...,

I am delighted to hear of your new appointment to the Board.

The many years you have worked with the Company have been rewarded, and my partner and I are sending you our very best wishes for the future.

Yours sincerely


Expressions used in letters of condolence:


1) Please accept our most sincere sympathy on the death of Mr. ...

2) We were deeply saddened to learn yesterday of the death of Mr. ...

3) It was a great shock for us to hear of the sudden death of Mr. ...

4) The extremely sad news of Mr. ...’s death is something that we can hardly believe.

5) We want to express our deepest grief on the death of Mr. ...

6) Please convey our sympathy to his family.

7) I was grieved to hear of the death of (name), and wish to express my heartfelt sympathy to you and to other members of your firm.

My colleagues join with me in expressing deep regret at his/her passing.



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