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First paragraph
In most types of business letter it is common to use a friendly greeting in the first
sentence of the letter. Here are some examples:
- I hope you are enjoying a fine summer.
- Thank you for your kind letter of January 5th.
- I came across an ad for your company in The Star today.
- It was a pleasure meeting you at the conference this month.
- I appreciate your patience in waiting for a response.
After your short opening, state the main point of your letter in one or two sentences:
- I'm writing to enquire about...
- I'm interested in the job opening posted on your company website.
- We'd like to invite you to a members only luncheon on April 5th.

Second and third paragraphs
Use a few short paragraphs to go into greater detail about your main point. If one
paragraph is all you need, don't write an extra paragraph just to make your letter look longer.
If you are including sensitive material, such as rejecting an offer or informing an
employee of a layoff period, embed this sentence in the second paragraph rather than opening
with it. Here are some common ways to express unpleasant facts:
- We regret to inform yon...
- It is with great sadness that we...
- After careful consideration we have decided...

Final paragraph
Your last paragraph should include requests, reminders, and notes on enclosures. If
necessary, your contact information should also be in this paragraph. Here are some common
phrases used when closing a business letter:
- I look forward to...
- Please respond at your earliest convenience.
- I should also remind you that the next board meeting is on February 5 th.
- For futher details...
- If you require more information...
- Thank you for taking this into consideration.
- I appreciate any feedback you may have.
- Enclosed you will find...
- Feel free to contact me by phone or email.

Closing
Here are some common ways to close a letter. Use a comma between the closing and
your handwritten name (or typed in an email). If you do not use a comma or colon in your
salutation, leave out the comma after the closing phrase:
- Yours truly,
- Yours sincerely, o Sincerely,
- Sincerely yours
- Thankyou, o Best wishes
- All the best,
- Best of luck
- Warm regards,
Writing Tips
- Use a conversational tone.
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