1. Structure and Style of Business Writing
The first impression a business letter makes often determines whether the letter will be read and the reader’s reaction to the letter, so business letter writers must, in addition to composing well-written sentences and paragraphs, communicate their thoughts in efficient, appropriate letter form.

2. Letter Structures and Placement
Broadly speaking, business letters are usually composed of the following twelve elements:
1.Letterhead（信头）
2. Date（日期）
3. Inside Address（信内地址）
4. Attention Line（指明收信人）
5. Salutation（称呼）
6. Subject Line（事由）
7. Body（正文）
8. Complimentary Close（结尾敬词）
9. Signature（签名）
10. Reference Initials（打字员姓名缩写）
11. Enclosure（附件）
12. Copy Notation（抄送）

3. Sample Analysis
TECHNICAL 1606 Fifth Avenue
ESICNS, Seattle WA NC
July 30, 2005
Pacific Resources, Inc.
1160 Bishop Street
Honolulu, HI99813
Attention Ms. Alicia Chavez,
Ladies and Gentlemen
SUBJECT: OFFICE LETTER STYLE
Letterhead
Date
Inside Address
Attention line
Salutation
Subject Line

4. Our office prefers the block letter style, as shown in this letter…
Sincerely yours
TECHNICAL DESIGNS, INC. Eric Mann
Eric Mann, Consultant
Community Services Department
EM: mef
Enc. Intra-company stationery and memorandum forms
CC: Ms. Laura Shulte
Mr. Andrew Farmer
Body
Complimentary Close
Organization Name
Signature
Author Title
Department
Reference Initials
Enclosure
Copy Notation

5. • Its address and postal codes • Telephone number • Fax number
Among these twelve elements, letterhead, date, inside address, salutation, the body, the complementary close and the signature are necessary for a business letter, while the others are optional.
1. Letterhead
• The name of the firm
• Its address and postal codes
• Telephone number
• Fax number
• Internet address
• address
• Telegraphic and telex address
• A trademark or a brief slogan, etc.

6. address and postal codes Telephone number
For example:
The name of the firm
address and postal codes
Telephone number
EASTERN TEXTILES IMP. & EXP. CO., LTD.
12389 Changchun Road, Dalian, China
Tel: Fax:
Fax number
Internet address
address

7. If a second page is needed for the body of the letter, a second-page heading is necessary. It may be written in the following five formats:
EASTERN TEXTILES IMP. & EXP. CO., LTD April l6,2005
Mr. Rose April 16, 2005, Page 2
Mr. Rose
April 16, 2005
Page 2
-Page 2-
EASTERN TEXTILES IMP. & EXP. CO., LTD., April 16, 2005
EASTERN TEXTILES IMP. & EXP. CO., LTD. -2- April 16, 2005

8. 2. Date
The common formats are typical
American one: Month/Day/Year
British one : Day/Month/Year
For Example
April 1, 2006
1st. April, 2006

9. 3. Inside Address
It is the address of the organization receiving the letter.
For Example
Oregon Institute of Legal Studies
18002 South Molalia Avenue
Oregon City, OR 97045

10. 4. Attention Line
If you send your message officially to an organization, an attention line allows you to send it directly to a specific individual, officer, or department. However, if you know an individual's complete name, it is always better to use it as the first line of the inside address and avoid an attention line.
For Example
Attention Ms. Alice Smith

11. 5. Salutation Dear Sir /Sirs without specific reference, formal
Ladies and Gentlemen
Dear Mr. Ahrendsen
male, never use Mister instead of Mr.
Dear Mrs. Ahrendsen
married women
Dear Miss Ahrendsenun
unmarried women, girls
Dear Ms. Ahrendsen
female, marital status unknown
Dear Messrs. Ahrendsen
two or more male addressees share the same surname; before partnership or company,
Dear Mmes. Ahrendsen
addressing two or more ladies under the same surname
Dear Dr. Ahrendsen
professional title to show business courtesy
Dear Professor Ahrendsen
Prof. is also used sometimes

12. 6. Subject Line
A subject line helps identify the subject of the letter.
For example
SUBJECT: OFFICE LETTER STYLE

13. 7. Body
This is the actual message of a letter. Most business letters are single-spaced with double line spacing between paragraphs. Very short messages may be double-spaced with indented paragraphs.
8. Complimentary Close
Very truly yours
Sincerely yours
Cordially yours

14. 9. Signature
1) Organization Name: If an organization name is used after the complimentary close, the name should be typed entirely in capitals two lines below the complimentary close.
2) Author, Title, and Department: The author of the letter needs space to sign his or her name; therefore, three blank lines should be left above the typed name of the author. If short, the author's title or department may appear on the same line as the author's name. If long, it should be typed immediately below the author's name.

15. 10. Reference Initials
EM: mef1
11. Enclosure (or Attachment)
Enclosure/Attachment
Enc./At.
Enclosure: Copy of Invoice 6309
12. Copy Notation
Carbon copy: CC, cc, Cc,
Xerox copy:XC
Photo copy:PC
Copy: C

16. Style of Business Letters
You should be familiar with at least four business letter styles: Block, Modified Block, Simplified and Indented.
1. Block Style (齐头式)
LETTERHEAD
_________________（日期）
————————— （封内地址）
———————— （称呼）
———————— （事由）
——————————————————
—————————————— （信文）
—————————— （结尾及签名）

17. 2. Modified Block Style （改良齐头式）
LETTERHEAD
————（日期）
———————————— （封内地址）
———————————— （称呼）
———————————— （事由）
———————————————————————————————— （信文）
（结尾敬词及签名） ——————
——————
—————— （附件、付本、付言）

18. 3. Simplified Style （简化式）
LETTERHEAD
————（日期）
———————————— （封内地址）
———————————— （事由）
———————————————————————————————— （信文）
——————（签名）

19. 4. Indented Style
LETTERHEAD
________（日期）
————————————
___________________ （封内地址）
—————— （称呼）
———————————— （事由）
———————————————————————————————— （信文）
（结尾敬词及签名） ——————
——————
—————— （附件、付本、付言）

20. Envelop Addressing
Envelop addressing calls for accuracy, legibility and good appearance.
1. The Indented Form
China National Machinery Import & Export Corp. |
36, Jianshan Road
Beijing,
People's Republic of China
P & G Company
24 Madison Avenue
Columbus, OH 43004
U.S.A.
Stamp

21. 2. The Blocked Form
China National Machinery Import & Export Corp. |
36, Jianshan Road
Beijing,
People's Republic of China
P & G Company
24 Madison Avenue
Columbus, OH 43004
U.S.A.
Stamp

22. Sample 2 Modified block style
Mrs. Janet Miller
Aimes Advertising Agency
115 North Lakemoru Avenue
Winter Park, FL 32792
August 2, 2004
Dear Mrs. Miller:
According to the purchase contract dated May 10, 2004 the goods should have been delivered by July 30, 2004 at the latest.
Unfortunately, we have not yet received the shipment, nor have we received any notice of shipment.
As we need the goods urgently, we will set another 30 days as deadline for delivery. If you do not deliver by this time, we must cancel this order.

23. Look forward to your prompt attention to this matter. Sincerely yours,
Mrs. Miller August 2, 2004, Page 2
Look forward to your prompt attention to this matter.
Sincerely yours,
(Signature)
Gary P. Williams
Vice President and Manager
mef
C Andrew Tilley

24. Sample 3 Simplified style
DATATECH
International, Inc.
4038 Candlewood Drive
Lakewood, California Telephonic; (213)
February 12, 2005
Clara J. Smith
Office Occupations Department
North Seattle Co., Ltd
9600 College Way North
Seattle, WA
We enclose our figures of sales in your product during the past three months. You will see that our sales of the special line are quite disappointing. We requested your urgent shipment of this product which you accepted. However, five weeks went by be­fore the goods arrived instead of three weeks and we lost a won­derful opportunity of sales.
(Signature)
ELIZABETH R. ST. JAMES, MANAGER, CUSTOMER RELATIONS
Mef

25. Sample 4 Indented style
China National Light Industrial Products
Import & Export Corporation
82 Dongdan Street
Beijing, China
January 30, 2005
OurRef.No....
YourRef.No.…
The Pakistan Trading Company
15 Broad Street
Karachi, Pakistan
Dear Sirs:
Re: Chinese Light Industrial Products

26. China National Light Industrial Products Import & Export Corpora
China National Light Industrial Products Import & Export Corpora April l6,2005
We thank you for your letter of January 10 and shall be glad to enter into business relations with your firm.
As you know, it is our policy to trade with the people of all countries on the basis of equality and mutual benefit.
Your early reply will be highly appreciated.
Yours faithfully,
Marlone
Managing Director
(Signature)
Encl.

27. Exercises a. Writer's name: Dove Trading Co. Ltd
I. Write a letter and address an envelope according to the following information.
a. Writer's name: Dove Trading Co. Ltd
b. Writer's address: 283 Red House Street, Dalian,
116000, P.R. China
c. Date: May 5, 2010
d. Receiver's name: Deep Blue Food Company
e. Receiver's address: 23 Swan Lake Road, Liverpool,
Britain
f. Subject: Golden Fish Sweets
g. The message:

28. We thank you for your letter dated April 20, inquiring about the captioned goods.
The enclosed catalogue contains details of the different standards of Golden Fish Sweets and will enable you to make a suitable choice.
We are looking forward to your early reply.

29. 283 Red House Street, Dalian,
116000, P.R. China
May 5, 2005
23 Swan Lake Road, Liverpool,
Britain
Deep Blue Food Company
Ladies and Gentleman:
SUBJECT: GOLDEN FISH SWEETS
We thank you for your letter dated April 20, inquiring about the captioned goods.
The enclosed catalogue contains details of the different standards of Golden Fish Sweets and will enable you to make a suitable choice.
We are looking forward to your early reply.
Sincerely yours
Dove Trading Co. Ltd
Enc:
cc: