4. The date.

The best way to write a date in English is this: 3 February, 2004; 3 Feb. 2004; 3.2.2004 or 3/2/04. In America people often write the month first: February 3, 2004 or 3/2/04. For computer use the date is written this way: 20040203.

5. The salutation is written in the left-hand margin and is never indented. It is followed by a comma in British English and by a colon (:) in American English. The most usual forms are: Dear Sir (when you don’t know the person’s name), Dear Sirs (when you write to a company), and Dear Madam (when you write to a woman whose name you don’t know). If you know the name of the person, you have to use it in the salutation (Dear Mister Parker). In America Gentlemen is used when you don’t know the name of the person you are writing to.

6. The body of the letter can be either indented or in the block form (as in our example). In the indented form each paragraph begins about five spaces from the margin. In the block form the paragraphs begin at left- hand margin. A space is usually left between paragraphs.

7. The complimentary closing.

If you begin the letter with the name of the person, you finish it Yours sincerely, or Sincerely, (followed by a comma). If no name was used in the salutation, the closing is Yours faithfully,. In America, Yours truly, Very truly yours, are used, but Sincerely yours, are also used.

8. The signature. The letter concludes with the signature. Under it you can type the name again and the position (beginning with capital letters). Note that in English business letters no stamp is used.

FOREVER YOUNG Ltd.

12 Riverside Street, Westbourne,

Bedfordshire, UB 23 12BC

Tel: 0191-5224258 Fax: 0191-5224259

The Sales Manager

HEALTH&CARE

Manufacturing Company

65 Baker Road

Rotenberg

Your ref.:.

Our ref.: JL/ MB

September 3, 2004

Dear Sir,

We have seen your advertisement in the Daily Post and are interested in anti-age creams, body lotions, and shampoos of all kinds. We would like to sell your products in our country. Please send us your catalogues and price lists. Will you please also state your earliest delivery date, your terms of payment, and discounts for regular purchases.

We look forward to hearing from you.

Yours faithfully,

John Lewis

Import Manager

Types of letters:

According to the purpose of the letter there may be quite a number of different kinds, such as:

• Invitation letter

• Congratulation letter

• Gratitude letter (thank-you-letter)

• Inquiry letter

• Memo letter

• Application letter

• CV