Structure of the Letter

1. Sender's address / Date.

2. Inside address (receiver's address).

3. Attention line.

4. Salutation.

5. Body of the letter.

6. Complimentary close.

7. Signature.

3. ..

GIMBEL& CO Ltd 21 High Street, Blackheath, London SE3B 5HY Tel: 01-564-8843 7th May 2002 The address of the firm sending the letter (the letterhead) is often printed on the paper The date
M.Lawson Esq, Manager, Filbury & Johns, 20 Shaftsbury Avenue, London W1A 4WW   The name, position, firm and address of the addressee
Ourref: DM/SK   Dear Mr Lawson, The reference (the initials of the person writing the letter and the person who types it)
Thank you for your letter of 4th May enquiring about our range of office equipment. The first paragraph says why you are writing
I enclose an up-to-date price list and our latest catalogue which I hope includes something of interest to you. You will notice that we offer very favourable terms of payment. The second paragraph says what you want or what you are doing (the real reason for writing the letter)
I look forward to hearing from you again. The final paragraph is a polite ending
Yours sincerely You write 'Yours sincerely", if you know the name of the addressee and 'Yours faithfully" if you don't
David Eipley Sales Manager The signature The person writing the letter His position in the firm
Encs Here the enclosures are the catalogue and price list


4. , .

Opening Phrases:

Dear Madam -

Dear Sir -

Dear Mister Malforn -

Dear Sirs -

We have received your letter of... - ...

We thank you for your letter of... - ...

We have the pleasure to inform you -

In reply to your letter of - ...

To inform you -

We apologize for the delay -

in answering your letter. .

Linking Phrases:

There is no doubt that -

It is necessary to note - ,

We'd like to draw your attention to the fact... - ...

Considering the above said -

In this connection - '

In connection with your request - '

Otherwise we shall have -

As regards your request -

Up till now we have received no reply. - .

In case of delay -

In case of your refusal -

In case you fail to make payments -

Closing Phrases:

We are looking forward to receiving your - //

consent/approval/confirmation. .

Your prompt execution of our order would -

be appreciated. .

. We wish to maintain cooperation with you. -


Your early reply will be appreciated. -


We are looking forward to hearing from you. -


If we can be of any assistance, please do not - ,

hesitate to contact us. .

Yours faithfully/ sincerely -

5. . ..

  D. Clark, Sales Manager, Priston & Co Ltd, 28 Kolas Court, North Middletown, NJ 07734 USA 5th March 2001 Our ref: MP/NK   Dear Mr. Clark, Thank you for your offer of 3rd March. We are favourably impressed by the quality of your commodity, but feel that the price is rather high. The prices quoted by other suppliers are, on the average, 10% lower. However, in view of the high quality of your commodity, we are ready to make a deal with you if you re-examine your prices. If you reduce your price by 5% we will place an order for some 10.000 items. We trust that in view of the size of the order you will see your way of making this concession. Your early reply will be appreciated. Yours sincerely,   Mike Parson Sales Manager


1. Who is sending the letter?

2. Who is receiving it?

3. What is the opening phrase?

4. The company is ready to purchase the commodity, isn't it?

5. What is its requirement?

6. What quantity is it ready to buy?

7. Do you think it is worth to make this concession?

8. What is the closing phrase?


  1. Agriculture. The branch structure
  2. Divergences in the semantic structure of words
  3. Here is an advertisement and two letters asking for information. Read the letters and fill in the chart.
  4. II. Listen to the tape and fill in the gaps with the correct figures concerning the structure of E. coli
  5. Letter A
  6. Lexical meaning and its structure.
  7. Organisational structure
  8. Seven Steps in Planning a Business Letter
  9. Structure of intonation
  11. Structures

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Seven Steps in Planning a Business Letter | Lesson 6.

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