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A business letter is usually a letter from one company to another, or between such organizations and their customers, clients and other external parties. The overall style of letter depends on the relationship between the parties concerned. Business letters can have many types of contents, for example to request direct information or action from another party, to order supplies from a supplier, to point out a mistake by the letter's recipient, to reply directly to a request, to apologize for a wrong, or to convey goodwill. A business letter is sometimes useful because it produces a permanent written record, and may be taken more seriously by the recipient than other forms of communication.
There are two main styles of business letters:
Side, top and bottom margins should be 1 to 1 1/4 inches (the typical default in programs such as Microsoft Word). One-page letters and memos should be vertically centered.
No special character or font formatting is used, except for the subject line, which is usually underlined.
The following is the general format, excluding indentation used in various formats:
[SENDER'S ADDRESS] (optional) [SENDER'S PHONE] (optional) [THE SENDER'S E-MAIL] [DATE]; [RECIPIENT W/O PREFIX] [RECIPIENT'S COMPANY] [RECIPIENT'S ADDRESS] (Optional) Attention [DEPARTMENT/PERSON], Dear [RECIPIENT W/ PREFIX]: [First Salutation then Subject in Business letters] [CONTENT.] [CONTENT.] [COMPLIMENTARY CLOSING (Sincerely, Respectfully, Regards, etc.)], [SENDER] [SENDER'S TITLE] Enclosures ([NUMBER OF ENCLOSURES])
Business letters conform to generally one of six indentation formats: Standard, Open, Block, Semi-Block, Modified Block, and Modified Semi-Block. Put simply, "Semi-" means that the first lines of paragraphs are indented; "Modified" means that the sender's address, date, and closing are significantly indented.