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...Letters are messages there different kinds of they friendly written to friends relatives and acquaintances their style is conversational the language such simple direct natural humorous touch also adds interest letter have no strict rules grammar business shopkeepers merchants commercial firms customers dealers manufacturers terse clear point businessmen time read long rambling confused all considered formal in abbreviation should be avoided as much possible social include invitation replies congratulation thank you notes condolence more formalin may hand or typed depending upon relation ship sender recipient shorter than personal because intended for specific purpose form a important contents parts broadly divided into essential optional six heading it shows where comes from consists name full address firm date readers reply position at top right corner first page two spaces below formats writing dates british american th march some companies use printed sheets on which letterhead cen...