The Form of the Business Letter

The Form of the Business Letter

It should be noted that in the English-speaking countries there are no uniform standards for business letters. Certain general rules are observed in all these countries, but there are many variations in details.

The essential parts of the business letter are:

Heading

The letterhead, or heading, consists of the name and address of the firm and additional information, such as telephone number or numbers, telegraphic address, cable address, code or codes used by the firm, telex number or numbers, names of partners or directors, branch offices, etc.

Date

The date is placed below the printed letterhead, or it forms part of the typed heading. In Great Britain it is usually written in either of the following ways: 12th August, 20… or August 12th, 20…

The Americans use the latter form, but omit the st, nd, rd or th after the day of the month. (This shorter form has also become quite popular in Britain.): May 2, 20…or 16 September 20…

Inside Address

The inside address includes

a. addressee's name,

b. his title,

c. house number, street, etc.

Salutation

Every English letter—regardless of whether it is addressed to a private person, a business firm, or a government office—requires a salutation.

The most common salutations in letters to individuals are Dear Sir or Dear Madam, Dear Mr. Baker, Dear Mrs. Smith or Dear Miss Brown.

The Americans usually prefer the salutation Dear Mr. (Dear Mrs./Dear Miss)...

In letters to two or more men and to business firms, the salutations Dear Sirs and Gentlemen are used. The former is preferred in Great Britain, the latter in the United States.

Body

The body of the letter contains the message. In Great Britain and the United States, great importance is attached to the paragraphing of letters. A separate paragraph should be devoted to each new topic or idea. Most letters do not exceed one page. If the letter is longer, it is continued on a second sheet.

Complimentary Close

The complimentary close should always be consistent with the salutation.

In Great Britain the suitable complimentary close for letters beginning with Dear Sir or Dear Madam, Dear Sirs or Mesdames is Yours faithfully. Letters using the salutation Dear Mr..., Dear Mrs... or Dear Miss... are closed with Yours sincerely. Other informal closes are Yours truly and Yours very truly.

In American business letters Yours sincerely or Sincerely yours is increasingly replacing Yours very truly or Very truly yours. Correspondents who know each other well also use the following closes: Sincerely, Yours cordially, Cordially yours and Cordially.

Signature

Since many signatures are difficult to read, the name of the undersigned is usually typed below (or above) his signature.

Reference Initials

It is customary for the secretary or shorthand typist to indicate on the letter the initials of the person who dictated the letter and her own initials. The dictator's initials are always placed first and separated from those of the transcriber by a stroke or colon: ADT/ej or ADT:EJ (Dictator's name: Alfred D. Thomas; transcriber's name: Elizabeth Jones)

I. Inquiries

The most important inquiry in business is the inquiry relating to goods.

Inquiries of this type are addressed to suppliers by prospective customers (also called "prospects" in business). They can be made orally or in writing. Many firms have printed inquiry forms. An inquiry is without any obligation for the inquirer.

Businessmen usually send inquiries to several likely suppliers, as they want to find out which of these suppliers offers the best quality, the most favourable prices and terms and/or the shortest delivery dates.

Often the buyer, in his inquiry, merely asks the supplier to furnish literature or to send his representative (general or routine inquiry). If the customer wants a detailed offer, or if he has a special problem, his inquiry must contain full details of his requirements (special or specific inquiry).

Sometimes drawings, patterns, or the like have to be added.

 

Specimen letters

I. Inquiry from Canadian Importer to German Manufacturer of toys.

Gentlemen:

We have learned from our representative in New York that your Construction Kits for boys have proved very popular in the United States.

As they should also be of interest to Canadian customers, we would be glad to receive samples and quotations.

Please include in your quotation full information on packing, quantities and shipping weights, as well as prices, terms and probable delivery dates.

We are one of the leading importers of toys in this country and are therefore very much interested in learning if you are prepared to grant us the sole agency for your products in Canada. There is a considerable demand for German toys here, and we are convinced that good business could be developed.

Yours very truly,

 

II. Another Inquiry for German Toys

Dear Sirs,

We are looking for a reliable supplier of mechanical toys in Germany.

Your firm has been recommended to us as one of the leading manufacturers of these articles, and we should be glad if you would send us your catalogue together with quotations for large quantities. Please also state your terms of payment and the earliest delivery dates.

The following firms will be glad to furnish information as to our financial standing and reputation:

…

…

We hope that you will facilitate business by quoting your keenest prices.

Yours faithfully,

III. Inquiry for Air Compressors and Concrete Mixers

HENRY CHAPMAN & COMPANY LIMITED

NORTH CIRCULAR ROAD, LONDON, N.W.2

Telephone: GLAdstone 2266

Telegrams: Chapco, London 5th February, 19…

Your Ref.

Our A/. HE/NJ

Firma Greimel & Sohne

46 Dortmund

Ruhrstrasse 267

W. Germany

 

Dear Sirs,

We have received an inquiry from International Trading Company Tehran, Iran.

Their main activity is participation in government tenders and they enjoy good relations with most government purchasing organizations.

They would like to receive your offers and descriptive literature regarding the following:

15 two-wheel trailer unit air compressors providing approximately 60 bhp and controlled by pneumatic speed governor

20 tilting drum concrete mixers with a capacity of approximately 3 cu.ft.

Their local reference is the Iran Credit Bank, Tehran. Foreign references may be obtained from Messrs. Holmes Bros., 611 Theobald's Road, London W.C.I, and Corram Engineering Works Ltd., Edinburgh.

We trust that you will be able to quote these clients of ours and protect our interests by crediting us with any business which may be received from them.

Yours faithfully,

HENRY CHAPMAN & COMPANY LIMITED

Harold Ellison,

Sales Manager

II. Offers

Replies to Inquiries—Offers and Sales Letters

Replies to Inquiries

Every inquiry holds the promise of future business and should therefore be answered promptly. In his reply to an inquiry, the supplier gives the desired information, sends the price list, catalogue, etc. that the prospective customer asked for, or submits a detailed offer.

If a delay in answering the inquiry is inevitable, the seller should send a brief acknowledgment to inform the prospect that his inquiry is receiving attention. Sometimes the seller has to ask for additional information before he can answer the inquiry. Should it be necessary to refer the inquiry to an agent or distributor, both the inquirer and the agent or distributor are notified.

If the supplier is unable to quote, he should inform the inquirer immediately, suggesting, if possible, other sources of supply from which the latter is likely to obtain the goods he requires.

 

Offers

By submitting an offer, the seller declares his willingness to sell certain goods at certain prices and on certain terms. The price at which the seller offers the goods, and the offer containing the price, are called quotations. Quotations are sometimes made in the form of a pro-forma invoice.

Offers may be submitted in answer to an inquiry (solicited offers), or without an inquiry having been made (unsolicited or voluntary offers).

A complete offer should cover the following points:

1. Nature and quality of the goods offered.

2. Quantity.

3. Prices and discounts (if discounts are granted).

4. Delivery period.

5. Terms of delivery.

6. Terms of payment.

If necessary, the offer is supplemented by printed material, illustrations, samples or patterns. An order form may be enclosed for the customer's convenience in ordering. Should the offer fail to produce a response, follow-up letters may be sent.

Sales Letters

Sales letters are usually unsolicited. They do not necessarily ask for orders; their purpose may be to produce inquiries, to prepare the ground for the representative, or to build goodwill.

Sales letters may be personal letters or duplicated letters (circulars) distributed to a large number of private individuals or firms.

Specimen Letters

III. Sales Letter

THE FINANCIAL TIMES

Incorporating THE FINANCIAL NEWS

Telephone Bracken House

City 8000 Cannon Street

Telegrams London, U.C.4

Finantimo, London, Telex

LFS/GS 26th October, 19...

Dear Sir,

Although you must surely know THE FINANCIAL TIMES, you may not know it as a regular daily reader. Yet it is for European business leaders such as yourself that the regular reading of THE FINANCIAL TIMES can be of most value. It will equip you with the extra knowledge on British and international matters which you require as a supplement to your own national press reading.

The enclosed brochure will give you some idea of the kind of paper we are publishing, but nothing can take the place of handling the paper in your office, or your own home, and judging its usefulness to YOU solely on its merits, over a period. This is what we would like you to do, at our expense, and without the slightest obligation on your part. Please complete the enclosed postcard and return it to us and we will do the rest.

We will be really disappointed if you cannot see your way to co-operate with us by affording us the very real pleasure of sending you a complimentary copy of THE FINANCIAL TIMES for two weeks.

Yours faithfully,

For THE FINANCIAL TIMES,

 

Leonard F. Shapland,

CIRCULATION MANAGER.

 

P. S. There will be others in your office who will benefit - not least in their knowledge of Commercial English usage - by reading our newspaper day by day.

 

Ill. Orders

Replies to Offers—Orders

Replies to Offers

When a prospective buyer receives an offer, he will examine it carefully and perhaps compare it with offers from other suppliers. If the terms of the offer suit him, he will place an order. An order following a firm offer, provided it is placed on time and constitutes an unqualified acceptance of the offer, results in a contract. If the offer was made without engagement, there is no contract unless buyer's order is accepted by the seller.

Sometimes certain points in the offer have to be clarified or additional information has to be obtained from the supplier before the buyer can place an order. (By making his offer clear and complete, the supplier can save his customer and himself time and trouble.)

If the buyer cannot make use of the offer, he should, as a matter of politeness, inform the seller of his refusal.

Perhaps the buyer is interested in the goods offered, but does not agree to the prices or terms proposed by the seller. In such cases he may try to obtain concessions from the supplier or make a counter-offer. When the supplier receives a counter-offer, he must decide whether or not he wants to accept it.

 

Orders

Orders are placed either in response to an offer, as mentioned above, or on the buyer's own initiative, without a preceding offer. In the latter case, the buyer declares that he is prepared to buy certain goods if they can be supplied at the prices and on the terms stated.

The order which opens business between two firms is called the first order or initial order. Orders for goods previously bought from the same firm are repeat orders or re-orders. A trial order is an order for a small quantity for testing purposes, which is followed by a larger order if the buyer is satisfied with the quality of the goods, or if he finds that there is a market for them. Advance orders are placed in advance of the time when delivery is desired. A standing order is an arrangement with the supplier, according to which the supplier delivers goods in specified quantities at certain intervals until further notice.

Specimen Letters

I. Request for a Sample

Dear Sirs,

Thank you for your letter dated 18th June regarding your DECO Glue for Plastics.

Before making a decision as to whether we should place an order for a quantity, I should be pleased if you could arrange for a sample to be sent to me in order that we may test the suitability of the glue for the application we have in mind.

Yours faithfully,

 

 

III. Refusal of Quotation

Dear Sirs,

We regret that we cannot make use of your quotation of 19th October for Tinplate, as we have been able to obtain this material at a lower price from another supplier.

Many thanks for the trouble you have taken in this matter.

Yours faithfully,

 

IV. Acknowledgments

Replies to Orders—Acknowledgments

Replies to Orders

When an order is received, it is customary for the seller to send the buyer a written acknowledgment. The acknowledgment of an order placed on the basis of a firm offer, in good time, and without any qualifications, is sent merely "for order's sake," as a final confirmation of a contract already in existence. In all cases where the seller is free to accept or refuse the buyer's order, the acknowledgment constitutes the seller's formal acceptance of the order, which results in a contract between buyer and seller.

Occasionally, however, a supplier is compelled to refuse an order. Perhaps the buyer's terms are not acceptable, the goods ordered are no longer manufactured or carried in stock, or the firm which placed the order is known to be financially embarrassed. Manufacturers selling through agents or dealers often have to refuse orders received at the factory.

 

Acknowledgments

Acknowledgments of orders may be either letters or printed forms. In his acknowledgment, the supplier thanks the customer for his order and informs him of the date on which the goods will be delivered. In the case of immediate delivery, the acknowledgment includes an advice of dispatch. If the order is incomplete or not clear, the supplier asks the customer to furnish further details or to specify his wishes. The acknowledgment may also contain a request for references or credit information.

In order to avoid misunderstandings, it is often advisable to repeat in the acknowledgment the most important points of the order. The acknowledgment may also be a detailed confirmation of the sale concluded (sales note, contract note). Sometimes the seller sends the buyer a contract in duplicate and asks him to return one copy with his signature.

Specimen Letters

V. Delivery

Execution of Orders—Invoices, Statements, Debit and Credit Notes

Execution of Orders

The seller executes buyer's order by delivering the goods according to the terms of the contract.

Before delivery can be made, the goods have to be carefully packed to ensure safe arrival. Adequate packing is of particular importance in the case of overseas shipments. The packing containers must be strong enough to withstand rough handling and the stresses of transport, but, on the other hand, they should be as light and compact as possible.

 

Invoices

Invoices or bills are usually rendered when the goods are delivered, but they may also be made out before or after delivery. Most invoices are prepared on printed forms with the firm's letterhead (invoice forms, US: billheads). A complete invoice contains the following details:

1. Name and address of buyer.

2. Date and number of invoice.

3. Date and number of order.

4. Quantity and description of the goods; marks, numbers, etc., of packages.

5. Unit price and extension;deductions, additional charges, etc.; total invoice amount.

6. Miscellaneous details, such as method of transport, terms of payment, etc.

 

Statements

Customers who have a current account with a supplier receive statements of account at regular intervals, for example, once a month or once every quarter. The statement is, in effect, a copy of the customer's account since it was last balanced. It shows the balance at the beginning of the period, all invoices rendered and payments received during the period (including debit and credit notes, if any), and the balance at the end of this period. The statement enables the two firms to compare the entries in their books; it also acts as a reminder to the debtor that money is still owing.

 

Debit and Credit Notes

Debit and credit notes (US: debit and credit memoranda, debit and credit memos) are exchanged between two firms when faulty goods or empty containers are returned by the customer, or when an error or omission in an invoice or statement has to be corrected.

When a debit note has been received and found correct, it is acknowledged by a credit note, and vice versa.

 

Specimen Letters

II. Shipping Advice

Dear Sirs,

Your Order No. 177, dated 17th October

This is to advise you that the above-mentioned order be shipped on board the vessel "Ubana" from London to Mombasa on 25th November.

We are pleased to hand you enclosed copy of commercial invoice amounting to..., as well as non-negotiable copy of the bill of lading.

The original shipping documents (commercial invoice in triplicate, customs invoice in duplicate, full set of clean on-board bills of lading and certificate of insurance) have been presented to our bankers for collection through Barclays Bank, International Ltd. Nairobi, Kenya, on a sight draft basis.

We shall be glad to hear that the goods have arrived safely and in good order.

Yours faithfully,

Encl.

 

VI. Payment

 

Acknowledging Receipt of Goods and Making Payment — Acknowledging Receipt of Payment

Specimen letters

VII. Credit Letters

Credit Inquiries and Credit Information

Credit Inquiries

When a new customer asks for credit, the supplier must first find out whether the customer is creditworthy. To this end, he sends credit inquiries (or: status inquiries) to possible sources of information.

The most important credit information sources are:

1. the customer (he may be asked to furnish information about himself, for example, by filling in a credit application form, or by submitting a copy of his latest balance sheet),

2. the customer's trade references (other suppliers whom the customer has given as references),

3. the customer's bank references (the banks named by the customer),

4. other firms known to have done business with the customer,

5. inquiry agencies (US: commercial or mercantile agencies).

It should be noted that banks give information only to other banks. Therefore, a supplier seeking information from his customer's bank can secure this information only through his own bank.

The inquirer must, of course, assure the firm he is writing to that the information given will be treated confidentially and without responsibility on the latter's part.

Credit inquiries often close with an offer to reciprocate favours. Many businessmen feel, however, that this goes without saying.

Letters requesting credit information, and the envelopes, in which they are sent, are marked Confidential, Strictly Confidential, or Private and Confidential.

 

Credit Information

Business firms are under no obligation whatsoever to answer credit inquiries. Usually, however, they are quite willing to co-operate, knowing that they, too, have to ask similar favours from time to time.

In replies to credit inquiries, the name of the person or firm about whom information is given is often omitted; instead, reference is made to the firm in question, the firm mentioned in your letter, the firm about which you inquire, etc.

 

Specimen Letters

I. Credit Inquiry

Private and Confidential

Dear Sirs,

We have been referred to you by the firm mentioned on the enclosed slip and should be glad if you would give us as detailed information as possible regarding their financial status and business reputation. In particular, we should like to know whether, in your opinion, a credit to the extent of approx. £3,000 could be safely granted.

We thank you for your courtesy and assure you that your information will be treated confidentially. For your convenience we enclose a stamped and addressed envelope.

Yours faithfully,

 

Encl.

 

II. Credit Inquiry

ROAD EQUIPMENT COMPANY

116 N. LA SALLE STREET, CHICAGO 1, ILL.

TELEPHONE

RANDOLPH 8-6430

February 3, 20…

John Miles Tractor Company

619 Stonegate Road

Peoria, Ill. 61601

Re: Cooper Construction Company

Springfield, Illinois

Gentlemen:

We understand that you are familiar with the affairs of the above company, from which we have just received a large order.

Will you kindly give us your opinion of the company's financial responsibility, credit standing, and general management. If you are granting accommodations, we should like to know the extent of the accommodation, the amount at present owing you and, if on a secured basis, the nature of the security.

Your reply will be appreciated, and we assure you that any information you may give us will be held in strict confidence. Should the occasion present itself, we shall be very glad to reciprocate the favor.

Yours very truly,

C.F. Cummings

Credit Department

CFCummings:jn

 

III. Favourable Information

Private and Confidential

Dear Sirs,

Messrs. Johnson & Co., about whom you inquire in your letter of 17th March, have done business with us for the past two years. Orders have been comparatively small and payments regular, with a short delay in one case. Our representative reports that the firm is sound and reliable. A credit of £400 would appear to be in order.

This information is given in confidence and without responsibility on our part.

Yours faithfully,

 

VIII. Delays in Delivery

Delays in Delivery and Non-Delivery—Missing Consignments

Missing Consignments

Sometimes a customer complains of a delay in delivery, although the goods have been dispatched by the supplier and should already have arrived at their destination. In such cases, investigations have to be made. These investigations may reveal that the consignment has been delayed, misdirected or lost in transit. Occasionally it is also discovered that the consignment was overlooked by the customer, or that some other error has occurred.

 

Specimen Letters

III. Parcel Missing

Dear Sirs,

We were very much surprised to learn from your letter of the 15th October that the parts you ordered on the 10th September have not yet arrived. These parts were dispatched by parcel post on the 27th September and should have reached you long ago.

We cannot understand this delay and would suggest that you ask the postal authorities to make investigations concerning the missing parcel.

Yours faithfully,

 

Adjustment of Complaints

When a complaint is received from a customer, the supplier investigates the matter. If a decision cannot be made immediately, the supplier should write a brief acknowledgment informing the customer that his letter is receiving attention.

Depending on the circumstances, the seller may grant the buyer's claim, refuse it, or offer a compromise.

If the seller finds that he is to blame, he should frankly admit his fault, offer his apologies, and make a prompt adjustment.

Should it turn out that the buyer himself is responsible for the defect, the seller will, as a rule, refuse buyer's claim. Sometimes, however, in such cases, the claim is granted, or a compromise is made, in the interest of good business. The action taken depends on seller's adjustment policy, the type of customer concerned, and the circumstances of the particular case. Unfounded complaints made by customers who try to take advantage of the supplier are, of course, always refused.

 

Specimen Letters

X. Collection Letters

Delays in Payment and Non-Payment—Reminders and Collection Letters

Specimen Letters

I. Collection Letter

Dear Sirs,

We wrote you on 5th March asking for payment of the overdue balance of £ 161.38, but so far we have not received any reply from you.

If there is an error or any other reason why payment has not been made, please let us know, and we shall look into the matter at once.

Otherwise we must ask you to send us your cheque without further delay.

Yours faithfully,

 

XI. Letters of Application

No business letter is of such direct and personal importance to the writer as the letter of application. It may have a decisive influence on a person's career and advancement and thus help to shape his future.

Letters of application fall into two categories: solicited and unsolicited applications. Solicited applications are written in response to advertisements ("Situations Offered", "Situations Vacant", "Jobs Offered") or at the request of a prospective employer; unsolicited applications are addressed to firms on the chance that there is or will be an opening. Frequently, unsolicited applications are sent at the suggestion of a third person.

Applicants usually enclose with their application a curriculum vitae, or a personal data sheet. A curriculum vitae (or: resume) contains details about the applicant, his education, training and experience. In a personal data sheet (or: personal record sheet) the information about the applicant is tabulated.

Letters of application may also be accompanied by a recent photograph and copies of testimonials or letters of recommendation (sending the originals would be too risky). Many firms send application forms to candidates for positions, requesting them to complete the forms and return them.

 

 

Specimen Letters

I. Solicited Application

Dear Sirs,

I should be grateful if you would consider my application for the position of foreign-language correspondent as advertised in today's "Daily Telegraph".

My age is 22. For the past four years I have been employed by Messrs. Hamilton & Smith of Harton Street.

I hold the G.C.E. "A" Level Certificate in three subjects, including French and German. I obtained the Certificate in 19 … Since leaving school, I have continued to study these two languages at the Oxford Institute. I can speak, read and write both languages fluently.

In the firm where I am working, I am responsible for shipping and insurance, and for making out invoices and customs documents.

I should like to obtain a post which would provide opportunities for further experience and promotion in this field. I am prepared to take up the study of any subjects likely to be useful to me in my work.

For information about my character, I refer you to:

……

……

May I have an interview with you at your convenience?

Yours faithfully,

 

II. Unsolicited Application

116 Elsham Road,

London, W. 14,

llth June, 20...

Messrs. Rogers & Longford Ltd.,

312 North End Road,

London, N.W.ll.

 

Dear Sirs,

I have learned from Mr. Stone that there will soon be a vacancy for a bookkeeping clerk in your company and should like to apply for this position.

After obtaining the G. C. E. 'O' Level Certificate in seven subjects, I attended Pitman College for two years, taking courses in bookkeeping, shorthand and typing.

In 19.. I was employed as a junior clerk by Messrs. Jones & Co. Three years ago, when one of the bookkeepers was ill, I was asked to help out. My employers were so pleased with my work that they transferred me to the bookkeeping department, where I have been engaged in keeping accounts ever since. To supplement my practical knowledge of bookkeeping, I have taken evening courses in general accounting, cost accounting and auditing at the Brightlea Technical College for the past two years.

You will find enclosed a curriculum vitae and a copy of a testimonial from the Head Master of Baling Grammar School. It is of course possible for you to obtain information from my present employers if you wish to make inquiries.

I should appreciate it if you would give me the opportunity to discuss my application with you personally.

Yours faithfully,

Harold Miller.

Encl. 2

Содержание

The Form of the Business Letter 1

I. Inquiries. 2

Specimen letters. 3

II. Offers. 5

Replies to Inquiries. 5

Offers. 5

Sales Letters. 6

Specimen Letters. 6

Ill. Orders. 9

Replies to Offers. 9

Orders. 9

Specimen Letters. 10

IV. Acknowledgments. 11

Replies to Orders. 11

Acknowledgments. 11

Specimen Letters. 12

V. Delivery. 13

Execution of Orders. 13

Invoices. 14

Statements. 14

Debit and Credit Notes. 14

Specimen Letters. 15

VI. Payment 16

Acknowledging Receipt of Goods and Making Payment 16

Acknowledging Receipt of Payment 16

Specimen letters. 17

VII. Credit Letters. 18

Credit Inquiries. 18

Credit Information. 18

Specimen Letters. 19

VIII. Delays in Delivery 21

Delays In Delivery and Non-Delivery. 21

Missing Consignments. 21

Specimen Letters. 21

IX. Complaints and Adjustments 23

Complaints Concerning Goods Delivered. 23

Adjustment of Complaints. 23

Specimen Letters. 24

X. Collection Letters. 26

Delays In Payment and Non-Payment 26

Reminders and Collection Letters. 26

Specimen Letters. 27

XI. Letters of Application. 28

Specimen Letters. 29

USEFUL PHRASES. 31

 

 

The Form of the Business Letter

It should be noted that in the English-speaking countries there are no uniform standards for business letters. Certain general rules are observed in all these countries, but there are many variations in details.

The essential parts of the business letter are:

Heading

The letterhead, or heading, consists of the name and address of the firm and additional information, such as telephone number or numbers, telegraphic address, cable address, code or codes used by the firm, telex number or numbers, names of partners or directors, branch offices, etc.

Date

The date is placed below the printed letterhead, or it forms part of the typed heading. In Great Britain it is usually written in either of the following ways: 12th August, 20… or August 12th, 20…

The Americans use the latter form, but omit the st, nd, rd or th after the day of the month. (This shorter form has also become quite popular in Britain.): May 2, 20…or 16 September 20…

Inside Address

The inside address includes

a. addressee's name,

b. his title,

c. house number, street, etc.

Salutation

Every English letter—regardless of whether it is addressed to a private person, a business firm, or a government office—requires a salutation.

The most common salutations in letters to individuals are Dear Sir or Dear Madam, Dear Mr. Baker, Dear Mrs. Smith or Dear Miss Brown.

The Americans usually prefer the salutation Dear Mr. (Dear Mrs./Dear Miss)...

In letters to two or more men and to business firms, the salutations Dear Sirs and Gentlemen are used. The former is preferred in Great Britain, the latter in the United States.

Body

The body of the letter contains the message. In Great Britain and the United States, great importance is attached to the paragraphing of letters. A separate paragraph should be devoted to each new topic or idea. Most letters do not exceed one page. If the letter is longer, it is continued on a second sheet.

Complimentary Close

The complimentary close should always be consistent with the salutation.

In Great Britain the suitable complimentary close for letters beginning with Dear Sir or Dear Madam, Dear Sirs or Mesdames is Yours faithfully. Letters using the salutation Dear Mr..., Dear Mrs... or Dear Miss... are closed with Yours sincerely. Other informal closes are Yours truly and Yours very truly.

In American business letters Yours sincerely or Sincerely yours is increasingly replacing Yours very truly or Very truly yours. Correspondents who know each other well also use the following closes: Sincerely, Yours cordially, Cordially yours and Cordially.

Signature

Since many signatures are difficult to read, the name of the undersigned is usually typed below (or above) his signature.

Reference Initials

It is customary for the secretary or shorthand typist to indicate on the letter the initials of the person who dictated the letter and her own initials. The dictator's initials are always placed first and separated from those of the transcriber by a stroke or colon: ADT/ej or ADT:EJ (Dictator's name: Alfred D. Thomas; transcriber's name: Elizabeth Jones)

I. Inquiries

The most important inquiry in business is the inquiry relating to goods.

Inquiries of this type are addressed to suppliers by prospective customers (also called "prospects" in business). They can be made orally or in writing. Many firms have printed inquiry forms. An inquiry is without any obligation for the inquirer.

Businessmen usually send inquiries to several likely suppliers, as they want to find out which of these suppliers offers the best quality, the most favourable prices and terms and/or the shortest delivery dates.

Often the buyer, in his inquiry, merely asks the supplier to furnish literature or to send his representative (general or routine inquiry). If the customer wants a detailed offer, or if he has a special problem, his inquiry must contain full details of his requirements (special or specific inquiry).

Sometimes drawings, patterns, or the like have to be added.

 

Specimen letters