1. Comparing Salutations: UK vs. US SalutationGreeting Dear Ms Huxley Dear Helen Yours sincerely / Sincerely yours Dear Sir Dear Sirs Dear Madam Dear Sir or Madam Yours faithfully / Faithfully yours SalutationGreeting Dear Ms. Wexley: Dear Helen: Sincerely, / Sincerely yours, Gentlemen: Ladies: Ladies and Gentlemen: To whom it may concern: Sincerely, / Sincerely yours, American English Typical saluations used in the UK are seen in the top half. Typical saluations used in the USA are seen in the bottom half.

2. Vocabulary Follow up Inquiry/enquiry Complaint Salutation Apology Defective To host Delay Inconvenience Dissatisfaction

3. Key expressions Previous contact In reply to your email/call of {date}… With reference to our meeting/phone conversation… Complaint I am writing to complain about… I would like to express my dissatisfaction with… Apology We are very sorry for… Please accept my apology for…