2. DEFINITION AND PURPOSE
BUSINESS LETTERS
ď A written message used to transact business
which cannot be conveniently conducted orally. It
is formal and direct, with no literary pretentions.
PURPOSES:
1. To serve as a record.
2. An attempt to secure action from the reader.
3. PARTS OF A BUSINESS LETTER
1. Heading
2. Date Line
3. Inside Address
4. Attention Line
5. Salutation
6. Subject Line
7. Body of the Letter
8. Complimentary Closing
9. Signature Lines
10. Identification Initials
11. Inclosure Reference
Attention Line,
Subject Line and
Inclosure Reference
are used whenever
needed; the rest
must be included in
every letter.
As a general rule,
double spacing
between each part
of a letter should be
observed.
4. PARTS OF A BUSINESS LETTER
1. The Headingâconsists of the name of the
firm or the individual and the address.
These are the essentials for a printed
letterhead, although there may be
additional printed data.
2. The Date Lineâconsists of the month,
the day of the month, and the year. The
date may be centered, typed flush with the
margin, started at the center point of the
page, or, in full-block letters, started at the
left margin.
5. PARTS OF A BUSINESS LETTER
3. The Inside Addressâconsists of the name and
address of the person or the firm to whom the
letter is written and should correspond in
essentials to the envelope address.
ď It is written below the date at the left margin in
letters addressed to government officials and also
in personal letters of a rather formal and dignified
character.
ď It is sometimes placed in the lower-left-hand
portion of the sheet, beginning flush with the left-
hand margin, two to five spaces below the last
item of the signature, depending upon the amount
of space between the signature and the bottom
margin.
6. THE INSIDE ADDRESS
ď For reasons of courtesy, we use a title with every
name, such as: Mr., Mrs., or Miss. If the addressee
holds some special title like Doctor, Professor, or
Honorable, we use the title. Honorable is employed
in addressing a person prominent in affairs of
government.
ď The generic name of a thoroughfare such as Street,
Avenue, Boulevard, Drive, or Road should not be
omitted.
Examples:
101 Doroteo Rizal Street,
333 Claro M. Recto Avenue
7. PARTS OF A BUSINESS LETTER
4. The Attention Lineâis used when it is
important that the letter reach quickly the
person who is best qualified to take care of
it. A number of positions and forms for this
information are used, but as a general rule,
the attention line should be centered.
5. The Salutationâalways starts at the left
margin, followed by a colon. The correct
salutation for a firm composed of men or of
men and women is Gentlemen. For a firm
composed entirely of women, Mesdames.
8. THE SALUTATION
ď˘ Salutation for individuals, from formal to informal:
Note: Do not use a salutation beginning with My when
responsibility for the letter is to be assumed by an
organization rather than by an individual.
MALE FEMALE
Sir: Madam:
My dear Sir: My dear Madam:
Dear Sir: Dear Madam:
My dear Mr. Zamora: My dear Mrs. Zamora
Dear Mr. Zamora: Dear Mrs. Zamora:
9. PARTS OF A BUSINESS LETTER
6. The Subject Lineâenables the reader to know at
a glance what the letter is about. It may be placed
in various positions (sometimes above the inside
address).
7. The Body of the Letterâcontains the message.
As a general rule, single spacing should be
employed within paragraphs of the letter body.
The two most important sentences of the letter
body are the first and the last. The first sentence
should be utilized for a constructive purpose.
10. THE BODY OF THE LETTER
ď˘ Examples of positive openings:
a. It is a pleasure to answer your interesting letter of
October 10.
b. We appreciate your giving us an opportunity to
correct a misunderstanding.
ď˘ The last sentence often âmakesâ or âbreaksâ a letter.
It should clinch the objective of the letter, and leave
the reader pleasantly impressed. It should direct,
forceful, and complete in itself, so as it draws a
clean-cut dividing line between the letter body and
the complimentary close.
11. THE BODY OF THE LETTER
ď˘ Examples of positive closing:
a. We hope that this arrangement will prove both
convenient and profitable to you.
b. We deeply appreciate your kindness and hope that
we may soon have an opportunity to return it.
8. The Complimentary Closingâis the leave-
taking line of the letter and should be consistent
with the salutation and the message contained in
the letter in representing the same degree of
formality.
12. THE COMPLIMENTARY CLOSING
ď˘ The following complimentary close are arranged in
the order of decreasing formality:
COMPLIMENTARY CLOSE
Very respectfully yours, Yours very sincerely,
Yours very respectfully, Sincerely yours,
Respectfully yours, Yours sincerely,
Yours respectfully, Very cordially yours,
Very truly yours, Yours very cordially,
Yours very truly, Cordially yours,
Truly yours, Yours cordially,
Yours truly, Sincerely,
Very sincerely yours, Cordially,
13. THE COMPLIMENTARY CLOSING
ď˘ Respectfullyâshould be used only when special respect
is intended (indicates difference position, rank or
authority).
ď˘ Yours trulyâwas the standard form used very widely in
letters calling for a medium degree of formality. Very
truly yours and Yours very truly are generally
considered preferable to it and appropriate with the
salutations Gentlemen, Dear Sir, My dear Mr. Zamora,
and Dear Mr. Zamora.
ď˘ Sincerely and cordiallyâare commonly employed when
the writer is well acquainted with the addressee
together with the salutation Dear Mr. Zamora.
ď˘ Dear Joeyâwhen the writer is intimately acquainted
with the addressee. He can omit yours in the
complimentary close.
14. PARTS OF A BUSINESS LETTER
9. The Signatureâapplies to the entire signature
unit which usually consists of two to four lines
containing the following:
a. The typewritten name of the business
organization in behalf of which the letter is
written.
b. The pen-written signature of the dictator.
c. The typewritten name of the dictator.
d. The designation of the dictatorâs business
rank or position within the organization.
15. THE SIGNATURE
Unmarried Womanâs
Signature:
Yours very truly,
Jo Ana S. Crisostomo
MISS JO ANA S. CRISOSTOMO
Advertising Manager
Married Womanâs
Signature:
Yours very truly,
Maria Vilma N. Mapula
MRS. MARIA VILMA N. MAPULA
Credit Manager
Companyâs
Responsibility:
Yours very truly,
PACIFIC CONSTRUCTION CO.
Yashina Mae G. Lotivio
YASHINA MAE G. LOTIVIO
Supervising Engineer
16. THE SIGNATURE
Individual Responsibility: Yours very truly,
Roy T. Nova
ROY T. NOVA
Supervising Engineer
ATLANTIC CONSTRUCTION CO.*
Dictator without
Business Title:
Yours very truly,
PACIFIC CONSTRUCTION CO.
Yashina Mae G. Lotivio
YASHINA MAE G. LOTIVIO
Supervising Engineer
* Omit if name appears in the letterhead.
17. PARTS OF A BUSINESS LETTER
10. Identification Initialsâthe initial of the
stenographer, and either the name or the
initials of the dictator are usually placed in the
lower left-hand corner of the letter, ordinarily
one or two spaces below the last line of the
signature group.
11. Inclosure Referenceâwhen other material
besides the letter included in the envelope, it
should be noted in the left-hand corner on a line
with the bottom margin. (it is spelled with an
initial i though enclosure is permissible; the
number beyond one is indicated before the
abbreviation: 2 incls. )
18. ELEMENTS OF BUSINESS LETTERS
1. Sender
2. Receiver
3. Message
GOLDEN RULE:
âAdapt the message to the readerâ in substance,
in language, and in tone.
ď The substance of the message must be adapted to
the readerâs character. The message must be
familiar to the reader.
ď The colloquial, jocular tone would not fit a
message concerning an important business
transaction.
19. TYPES OF BUSINESS LETTERS
1. Inquiries and Replies
2. Order and Acknowledgments
3. Letters Giving Instructions
4. Claim and Adjustment Letter
5. Letter of Application
6. Sales Letters
7. Endorsement Letter
20. TYPES OF BUSINESS LETTERS
1. Inquiries and Repliesâthese letters which
ask or answer questions are usually brief and
present no special difficulty. It consists of four
steps:
a. State carefully the circumstances which
necessitate the inquiry.
b. State any facts needed by the reader in making
a complete reply.
c. Ask for the information, or state the questions.
d. Express gratitude for the favor requested.
Note: It is customary to inclose postage for a reply;
a note of thanks should follow a letter of this
sort.
21. INQUIRIES AND REPLIES
The reply should do the following things:
a. Acknowledge the inquiry, or state the
circumstances necessitating the reply.
b. Answer the questions fully.
c. Build goodwill and pave the way for further
contact.
Note: In handling replies, the writer should be
prompt and systematic. If the material is not
immediately available, the inquiry should be
acknowledge and a date set for the final reply.
22. EXAMPLE OF LETTER OF INQUIRY
GOURMET FOOD COMPANY, INCORPORATED
200 Salcedo Village
Makati City
June 8, 2012
Destiny Manufacturing Company
505 Agoncillo
Malolos, Bulacan
Subject: Type 888 Sachets
Gentlemen:
Attention of Mr. E. R. Reyes, Sales Manager
Please send us a price and descriptive literature about your 888 sachets. Particularly we wish to know whether
they are resealable and heat resistant.
We shall appreciate this information, as we shall utilize the containers for our new line of food products.
Enclosed is a brochure concerning our new items.
Very truly yours,
Gourmet Food Company, Inc
Mila V. Perez
Miss Mila V. Perez
Production Manager
MVP/as
Incl.
23. EXAMPLE OF LETTER OF REPLY
GOURMET FOOD COMPANY, INCORPORATED
200 Salcedo Village
Makati City
June 8, 2012
Destiny Manufacturing Company
505 Agoncillo
Malolos, Bulacan
Subject: Type 888 Sachets
Gentlemen:
Attention of Mr. E. R. Reyes, Sales Manager
Please send us a price and descriptive literature about your 888 sachets. Particularly we wish to know whether
they are resealable and heat resistant.
We shall appreciate this information, as we shall utilize the containers for our new line of food products.
Enclosed is a brochure concerning our new items.
Very truly yours,
Gourmet Food Company, Inc
Mila V. Perez
Miss Mila V. Perez
Production Manager
MVP/as
Incl.
24. TYPES OF BUSINESS LETTERS
2. Order and Acknowledgmentâthe order
letter, as well as its acknowledgment and
acceptance, constitutes a contract enforceable
by law; therefore, every statement included in
either should be scrutinized carefully with that
in mind.
An order letter should consists the following
elements:
a. Name of the article ordered.
b. Description of each item, giving size, style,
finish, quality, material, weight, or whatever
will help in identifying the article wanted.
25. ORDER AND ACKNOWLEDGMENT
c. Catalog number of the item, if it is available; if not,
the page number of the catalog (It is well also to
include the number or date of the catalog.)
d. Quantity of each item wanted.
e. Price of each item, and the total price of the order
f. Method of payment to be used by the buyer
(Occasionally, the conditions of acceptance of the order
should be included.)
g. Method of shipment desired by the buyer.
h. Address to which the goods are to be shipped,
especially important if shipping address differs from
post-office address.
i. Date at which goods are desired.
26. EXAMPLE OF ORDER LETTER
700 D. Macapagal Avenue,
Lubao, Pampanga
July 16, 2012
Mega Power Electric Company
108 Pasong Tamo Extension
Makati City
Gentlemen:
Please send us by express not later than September 10, 2012, to the address given above the
following items taken from your Catalog B for 2012.
Cat. No. Quantity Description Unit Price Total
10D 10 Voltmeter, double range, P 900.00 P 9, 000.00
125 ohms per volt
129B 10 Hot-wire milliammeters, P 2, 000.00 P 20, 000.00
range 0 to 500 volt
125 5 Wattmeters, direct current, P 4, 000.00 P 20, 000.00
or single phrase alternating
current, for 150 volts, 0.5 amp.
______________
Total --. P 49, 000.00
A certified check for P 49, 000.00 is inclosed in full payment of this order. We shall appreciate your
promptness in delivering our order.
Very truly yours,
Daniel C. Padilla
Daniel C. Padilla
27. ORDER AND ACKNOWLEDGMENT
ď˘ Items (g), (h), and (i) are usually included in the
first paragraph and item (f) in the last
paragraph.
ď˘ the actual goods to be purchased is properly
placed in tabular form, indented slightly from the
left margin and so arranged that prices form the
last column on the right.
ď˘ The acknowledgment should be written in such a
way that the customer will be desirous of
continuing his business relations with the firm. It
should never be negative or merely perfunctory.
28. EXAMPLE OF LETTER OF ACKNOWLEDGMENT
MEGA ELECTRICAL COMPANY
108 Pasong Tamo Extension
Makati City
July 16, 2012
Miss Rosalyn V. Apilo
700 D. Macapagal Avenue,
Lubao, Pampanga
Dear Madam:
Thank you for your order of September 1, 2012, with the inclosed certified check for P 49, 000.00. The electrical
supplies are being shipped to you today.
Our supplies, of course, are not limited to the items we list. In ordering again, please feel free to order any item you
may require. We allow a liberal discount for purchases worth P10, 000.00 or more. We are therefore inclosing a check
in the amount of P5, 000.00 representing discount.
This is the first order we have received from you. It is a pleasure to add your name to our file of customers.
Very truly yours,
Mega Manufacturing Co.
Jonnalyn Lozada
JONNALYN LOZADA
Sales Manager
29. TYPES OF BUSINESS LETTERS
3. Letters Giving Instructionsâa usual
preoccupation of the engineer or the architect is
giving written instructions by means of a letter
to subordinates, to other technical men, or to
laymen who write for information or advice.
ď These should show careful adaptation to the
reader, as well as clearness and courtesy in
giving orders.
ď The writer should know the reader to whom the
instructions are given so that he may adapt his
letter to his needs, capacity and interest; and
the language understood by the reader.
30. LETTERS GIVING INSTRUCTIONS
ď˘ The elements of a letter of instructions are as follows:
a. A general statement which gives the reason for the
letter and paves the way for the detailed
instructions.
b. The detailed instructions.
c. A request for a report, an expression of cooperation
or thanks for the service to be rendered, or a
statement opening the way for further
correspondence to clear up obscure points.
31. LETTERS GIVING INSTRUCTIONS
ď In tone the letter of instructions should be tolerant,
polite, and courteous, never patronizing or
overbearing; harsh imperatives should be softened
and an air of impersonality should surround the
letter. Such expressions such as:
a. âPlease see thatâŚâ
b. âYou are expected toâŚâ
c. âThe work is to be performed as followsâŚâ
32. EXAMPLE OF LETTER OF INSTRUCTION
RELIABLE BUILDERS
400 Ayala Avenue
Makati City
July 16, 2012
Engr. Aileen P. Llagas
205 Loyola Heights
Quezon City
CONSTRUCTION OF PLATINUM TOWERS, MAKATI
With reference to the construction of Platinum Towers, Makati of which you are the supervising Engineer, please
take note of the following instructions:
1. Prepare all requisitions for materials and equipment needed, and submit them to me for prompt action.
2. Meanwhile, recruit your men and immediately upon arrival of the materials and equipment, start construction
work in accordance with the attached plans and specifications.
3. Submit your first progress report one month from today.
Please see me right away for clarification of obscure points.
Rowena M. Ito
ROWENA M. ITO, President
RMI:nf
33. TYPES OF BUSINESS LETTERS
4. Claim and Adjustment Letterâare used
whenever a misunderstanding arises between two
parties which cannot be easily handled by word of
mouth.
Claim Letterâattempts to put before the reader
exactly what the writer thinks has been wrong or
unfair in a given transaction. He should not ask for
more than he is entitled to, nor misstate facts in an
effort to deceive the other party.
34. CLAIM AND ADJUSTMENT LETTER
Claim Letter consists of four steps, arranged in the
following order:
a. A complete and careful statement of what is
wrong
b. A statement showing the inconvenience to
which the claimant has been put, to arouse the
interest of the adjuster.
c. A request for an explanation, an adjustment, or
whatever is needed to make good the error.
d. A further appeal adapted to the readerâs pride,
self-interest, sense of fair play, or fear.
35. CLAIM AND ADJUSTMENT LETTER
In the adjustment letter, the functional order is as
follows:
a. An expression of interest and sympathy or an
apology
b. A clear and complete statement of the facts so that
the claimant may understand the adjusterâs point of
view
c. An offer of an adjustment which is fair to both
parties (may modern adjustment letters begin with
this section and is often combined with part a)
d. An assurance that the situation will not happen
again to build up damaged goodwill.
36. EXAMPLE OF CLAIM LETTER
GLOBAL MACHINES
246 Mactan Avenue
Cebu City
January 31, 2012
Madam:
Last January 2, we ordered 100 one-horsepower Blue Jacket Water Pumps. Until now, the
shipment has not been delivered.
The peak demand of water pumps is from March to May; therefore we may have to wait
until next summer to dispose of all these pumps if they do not arrive soon.
We are referring this matter to you for investigation. We hope to have our Blue Jackets
early next month.
Please let us know the reason for the delay. There must be a logical explanation since our
past transactions with you have all been highly satisfactory.
Very truly yours,
Jonnalyn M. Lozada
JONNALYN M. LOZADA
Purchasing Office
Miss Melody M. Morga
President
Flying A Machinery
1270 Jose Abad Santos Avenue
Metro Manila
JML:pg
37. EXAMPLE OF ADJUSTMENT
Flying A Machinery
1270 Jose Abad Santos Avenue
Metro Manila
February 7, 2012
Miss Jonnalyn M. Lozada
Global Machineries, Inc
Cebu City
My dear Madam:
We apologize for the delay in the delivery of the pumps specified on your Purchase Order
No. 907 of January 2.
The pumps were not shipped as scheduled because another company purchased all the Blue
Jacket Pumps we had in stock two days before we received your order letter; however, you will receive your
shipment not later than February 26.
We earnestly hope that a regrettable incident like this will not happen again.
Very truly yours,
Melody M. Morga
MELODY M. MORGA
President
MMM/ng
38. TYPES OF BUSINESS LETTERS
5. Letter of Applicationâit tries to sell the writerâs
services; attempting to secure a position through
this letter.
Two Types:
a. The Letter Replying to an advertisement
b. The Unsolicited Letter
39. LETTER OF APPLICATION
Stereotyped Good
Replying to your advertisement in
this morningâs Express, I am listing
my qualifications below.
After three years of experience in
Market Research, I feel that I am
qualified to fill the position of
market analyst advertised in this
morningâs Express.
This is in reply to your
advertisement in yesterdayâs
Bulletin.
Your advertisement appeals to me
because it offers the opportunity to
accept responsibility, a task for
which I believe I am qualified.
Being interested in the accounting
position advertised in todayâs
Journal, I thought I would write.
Because I have had two years of
formal training in accounting, I feel
qualified to work as a junior
accountant with your firm.
40. LETTER OF APPLICATION
A data form should contain the following items of
information:
a. Physical data such as age, height, weight, etc.
b. Education, schools, colleges, and universities with
dates of attendance and degrees. Sometimes, it is
worthwhile to list important specialized courses
studied or to mention grade average.
c. Experience, with dates employed, type of work,
addresses of firms, etc.
d. Special qualifications which fit the applicant for the
work, record of honors, prizes, etc.
e. Salary desired. It is often wise to omit this information
entirely, especially in unsolicited letters.
f. References, with names and addresses.
41. LETTER OF APPLICATION
Salary Desired: this is best stated in a modest form
rather than a definite, arbitrary or high figure, such
as:
a. âNot less than I am now earning, P______â.
b. âsalary of secondary importance, but enough to live
on â.
c. âwhatever is customary for this type of workâ
42. EXAMPLEOFAPPLICATIONLETTER
678 Mindanao Avenue
Sta. Mesa, Metro Manila
July 23, 2012
The Personnel Manager
P.O. Box 909, Manila
Dear Sir:
Being an architect student who had ample training and experience in mechanical drawing
and structural design, I believe that I am competent to meet the requirements for the position of mechanical
draftsman which you advertised in this morningâs Daily Inquirer.
I am twenty-one years old and presently a fourth-year student in the School of Architecture at
Mapua Institute of Technology. My basic training in mechanical drawing was acquired at Don Bosco Technical
Institute where I graduated in 1998. On several occasions, my plates in mechanical drawing and design were
exhibited in our drafting room. In my Juinor year, Mr. Gerardo Locsin of Architectural Design Center offered
me a job as draftsman in his office. I execute structural designs, draw blueprints, and prepare miniature
models. I have had various opportunities to work out designs from instructions given to me and to modify
certain features when the need to do so arises. I like my present job, but I should like to join a firm where the
work requires dreater individual responsibility and a greater variety of experiences for advancement.
Should you need more information regarding my scholastic and personal qualifications, I have
permission to refer you to:
Mr. Leandro Brillantes
Dean, School of Architecture
Mapua Institute of Technology
Intramuros, Manila
Mr. Amador Hernandez
Instructor
Don Bosco Technical Institute
Mandaluyong City
Mr. Napoleon G. Locsin
President, Architectural Design Center
Makati City
If you so desire, I would be very glad to go to your office for a personal interview.
Very truly yours,
Daniel C. Padilla
DANIEL C. PADILLA
(SOLICITEDLETTER)
43. 105 Emerald Street
Ayala, Alabang
July 23, 2012
San Miguel Corporation
Ortigas Avenue
Pasig City
Sir:
With my academic achievement and my experience in various fields of machine maintenance.
I believe that am most capable of undertaking the responsibilities of a maintenance engineer in your company.
I have heard of your need from a friend who is employed in your firm.. I am licensed Junior Mechanical
Engineer, single, and 27 years of age.
I graduated from the Far Eastern University in 1995 with the degree of Bachelor of Science
in Mechanical Engineering. I passed the Board Examination for Mechanical Engineers given that same year.
From 1995 to February 1998, I was employed as assistant maintenance engineer in charge of
the maintenance of yarn-winding and fiber-slashing machines of the Universal Textile Mills in Pasig City. In
March of 2000 I assumed the position of maintenance engineer in charge of pipe-threading and bending
machines of the Filipino Pipes and Foundry Corporation plant in Barrio Hulo, Mandaluyong, Rizal. I still hold
this position at present . My special qualifications include knowledge of computers and cooling systems.
For more particulars concerning my scholastic, professional and personal qualifications, I
have permission to refer you to the following:
Engr. Rodolfo S. Sandoval
Far Eastern University
Quezon Boulevard, Manila
Engr. Ramon F. Carlos
Plant Manager, Universal Textile Mills
Pasig City
Engr. Miguel Robles
Maintenance Supervisor
Filipino Pipes and Foundry Corporation
Mandaluyong Rizal
A personal interview would be most welcome at any time agreeable to you.
Very truly yours,
Daniel C. Padilla
DANIEL C. PADILLA
EXAMPLEOFAPPLICATIONLETTER
(UNSOLICITEDLETTER)
44. TYPES OF BUSINESS LETTERS
6. Sales Lettersâa tremendous volume of sales letters goes
out every day, and every professional is sure to be
circularized with many of them.
Four Steps of the Sales Letters called ABCDâs:
a. Attracting favorable attention by making the letter
attractive in appearance, easy to read, simple in language;
by appealing to the readerâs interests or exciting his
curiosity, by being apt, natural, specific, concrete, not trite
nor negative, and by having the âyou attitudeâ.
b. Building interest and desire: by knowing the product and
the customer, choosing talking points that show a
distinctive feature or a real need and are fitted to the class
of buyers, by describing the article either physically or
emotionally, and by inclosing folders or samples to
stimulate interest.
45. SALES LETTERS
c. Convincing the reader by quoting facts, figures,
data, by inclosing curves and graphs, photographsâ
concrete evidence; by testimonials, by samples and
suggested tests, sending goods on approval, by
specific guaranties and money-back offers, by
evidence of scientific construction, and by a tone of
confidence.
d. Directing favorable action by overcoming obstacles
to action such as habits of procrastination or lack of
ready money by offering inducements such as
premiums, low price for a limited period; by using
coin cards, order blanks, return envelopes, and by
using definite commands, strong suggestions, or
pertinent questions as closing sentences.
46. TYPES OF BUSINESS LETTERS
7. The Endorsement Letterâaccording to Websterâs
New International Dictionary, endorse comes from
dorsum, Latin for back.
ď (to many people) it means to sign on the back of a
check, bill, or commercial note.
ď (popular meaning) is to support, approve, or
recommend.
ď (In military, legal, government and some business
offices) it means reply, comment, or forwarding note
added to a letter of document.
47. EXAMPLE OF ENDORSEMENT LETTER
Republic of the Philippines
COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines
Re: E-mail complaint on alleged overpricing expropriated land purchased
by the Municipal Government of San Juan, Metro Manila and non-pay-
ment of appropriate taxes thereon.
1st Endorsement
July 06, 2004
Respectfully returned to the Director, COA Information and
Communication Technology Center, the herein referral bearing on the above-captioned
complaint, with the information that from our initial investigation, the author concerned
had already issued an Audit Observation Memorandum (AOM) on the matter. Said AOM
is presently pending with the officials of the San Juan Municipal Government for their
comments/justifications.
Inasmuch as an investigation on the alleged overpricing is already on-
going, we find it appropriate to wait for its result as we may only unnecessarily duplicate
the said investigation.
(Sgd.)DANTE S. ALEGRE
Director V
Legal and Adjudication Office-Local
48. CHARACTERISTICS OF THE BUSINESS
LETTERS
1. CORRECTNESS
2. CLEARNESS
3. CONCISENESS
4. ORDER
5. UNITY
6. COURTESY
7. CHARACTER, PERSONALITY, STYLE
8. TONE
49. CHARACTERISTICS OF THE BUSINESS
LETTERS
1. CORRECTNESSâa business letter should be
correct as to the facts given. Also applies to
grammar, sentence construction, punctuations,
and the order of the mechanical portions of the
business letters.
2. CLEARNESSâthe business letter is clear if it
is easily understood. Use simple, exact
language.
3. CONCISENESSâis the art of saying a thing in
as few words as possible.
4. ORDERâfor it is an important written record,
the essential characteristic of a letter is to have
logical organization.
50. CHARACTERISTICS OF THE BUSINESS
LETTERS
5. UNITYâno letter should deal with two unrelated
subjects.
6. COURTESYâis the attitude taken by the writer,
expressing friendliness and good-breeding; it strives
to be polite in manner and phraseology.
7. CHARACTER, PERSONALITY, STYLEâthe three
qualities that are interrelated to each other. Each
letter has its own need thus encouraging freshness
and originality as well as adding personal touch to it.
8. TONEâa letter should not be written in a
condescending, pompous, sarcastic, didactic, flippant,
suspicious, or humble tone. The writer should
consider the reader as intelligent, human, honest,
and fair-minded.
51. APPEARANCE
1. Stationeryâthe prestige gained through the
use of good paper will more than offset any
saving through the use of inferior paper.
ď The standard sheet of business stationery is 8 ½
x 11inches in size, white or very light shade of
cream, brown, gray, and blue color.
ď The writer should determine the approximate
length of the letter and type it in such a way as
to have approximately the same margins all
around.
52. APPEARANCE
2. Letter Stylesâthe form of indentions.
Forms of Indentions:
a. The Block Style
b. The Semi-block Style
c. The Indented Style
d. The Full-block Style
e. The Hanging-indented Style
53. LETTER STYLES
a. The Block Styleâthe insider
address and all paragraph
beginnings start at the left
margin. Each member of the
signature group is aligned
vertically with the
complimentary close which
begins near the vertical center.
54. THE BLOCK STYLE
GOURMET FOOD COMPANY, INCORPORATED
200 Salcedo Village
Makati City
June 8, 2012
Destiny Manufacturing Company
505 Agoncillo
Malolos, Bulacan
Subject: Type 888 Sachets
Gentlemen:
Attention of Mr. E. R. Reyes, Sales Manager
Please send us a price and descriptive literature about your 888 sachets. Particularly we wish to know whether
they are resealable and heat resistant.
We shall appreciate this information, as we shall utilize the containers for our new line of food products.
Enclosed is a brochure concerning our new items.
Very truly yours,
Gourmet Food Company,
Inc
Mila V. Perez
Miss Mila V. Perez
Production Manager
MVP/as
Incl.
55. LETTER STYLES
b. The Semi-block Styleâis
identical with the Block Style
except that the first line of
paragraph is indented five,
sometimes ten spaces. Standard
punctuation is commonly used.
56. THE SEMI-BLOCK STYLE
DESTINY MANUFACTURING COMPANY
505 Agoncillo
Malolos, Bulacan
June 16, 2012
Gourmet Food Company, Inc.
200 Salcedo Village
Makati City
Subject: Type 888 Sachets
Gentlemen:
Attention of Miss Mila V. Perez, Production Manager
It is a pleasure to answer the question raised in your letter of June 8, 2012 concerning our type 888
sachets.
Our sachets classified as Type 888 are resealable and heatproof. We have marked for you on page 9
and10 of the inclosed brochure the different kinds of containers which we highly recommend for your particular line
of food products. Also inclosed is an order blank.
We shall be glad to take care of your order for any type. If there are any other points which may not
be quite clear, just write us and we shall be glad to answer your questions.
Very truly yours,
Destiny Manufacturing
E.R. Reyes
E.R. Reyes
Sales Manager
ERR/be
2 Incls.
57. LETTER STYLES
c. The Indented Styleâless used now than
formerly, the various elements of
addresses and other formal positions are
indented an even number of spaces, so
that a line drawn tangent to the first will
be tangent to all the rest.
ď The principal objection to the use of the
indented letter is the exacting task of
arranging the address and the signature.
58. THE INDENTED STYLE
Destiny Manufacturing Company
505 Agoncillo
Malolos , Bulacan
June 16, 2012
Gourmet Food Company, Inc.
200 Salcedo Village
Makati City
Gentlemen:
It is a pleasure to answer the question raised in your letter of June 8, 2012
concerning our type 888 sachets.
Our sachets classified as Type 888 are resealable and heatproof. We have marked
for you on page 9 and10 of the inclosed brochure the different kinds of containers which we highly
recommend for your particular line of food products. Also inclosed is an order blank.
We shall be glad to take care of your order for any type. If there are any other
points which may not be quite clear, just write us and we shall be glad to answer your questions.
Very truly yours,
Destiny Manufacturing
E.R. Reyes
E.R. Reyes
Sales Manager
ERR/be
2 Incls.
59. LETTER STYLES
d. Full-Block Styleâeach part of
the letter, except possibly the
date line and the file reference,
is placed on the left margin.
The best feature of the full-
block style is ease of execution.
60. LETTER STYLES
e. The Hanging-indented Styleâthe
first line of each paragraph is flush with
margin, in line with the salutation and
inside address. Other lines are uniformly
indented at least five spaces.
Although frequently used in sales
letters, it is seldom employed in business
letters of a conservative character. It is
appropriate only when the nature of the
business is sufficiently informal to justify
novelty.
61. SIMPLIFIED LETTER
ď (sponsored by the NSO Management Association)
is relatively new.
ď the style is similar to that of the Full-block format,
with all the parts beginning at the left margin.
Note the following details of form:
1. Place the date in top position.
2. Block the address at least 3 spaces below the date
so that a window envelope may be used if desired.
3. Place the subject caption at least 3 spaces below
the address. Full capital letters may be used.
4. Omit the salutation.
5. Below the paragraphs, double-space between the
paragraphs.
62. 6. Indent quoted matter listings five spaces. If
items are numbered, place the numbers at the
left margin.
7. Omit the complimentary close.
8. At least five spaces below the body of the letter,
type in one line the name of the dictator with
his title or departmental connection. Full
capital letters are commonly used.
9. Place the source reference below the
typewritten signature. It may be omitted.
10. To indicate a carbon copy, type the name of the
receiver below the last line. If more than one
copy is to be sent, list the names of the receivers
in one line.
63. SIMPLIFIED LETTER
RELIABLE BUILDERS
400 Ayala Avenue
Makati City
March 15, 2012
Engr. Arthur Vidal
205 Loyola Heights
Quezon City
CONSTRUCTION OF PLATINUM TOWERS, MAKATI
With reference to the construction of Platinum Towers, Makati of which you are the
Supervising Engineer, please take note of the following instructions:
1. Prepare all requisitions for materials and equipment needed, and submit them to me for
prompt action.
2. Meanwhile, recruit your men and immediately upon arrival of the materials and
equipment, start construction work in accordance with the attached plans and
specifications.
3. Submit your first progress report one month from today.
Please see me right away for clarification of obscure points.
Rudy Z. Valdez
RUDY Z. VALDEZ, President
RZV:nf
64. APPEARANCE
3. Punctuation Stylesâthere are three
commonly punctuation styles for business
letters:
a. Open
b. Standard (also called âmixedâ)
c. Closed
Note: Regardless of which style is used for the
other letter parts, it is worth remembering that
punctuation of the message is the same.
65. PUNCTUATION
a. Open Punctuation Styleâthis style requires
that no punctuation be used after any part of the
letter except the message. It is often used with
full-blocked arrangements as both styles are
considered time-savers for the typist.
b. Standard Punctuation Styleâthis style is
commonly used. The salutation is followed by a
colon, and the complimentary close is followed by a
comma.
c. Closed Punctuation Styleâthis style is perhaps
the least used and is not recommended for use in
modern letter. It places a period after the date and
a comma after each line on the inside address
except the last line. The same punctuation is used
in the signature block.
66. THE FOLLOWING ARE SCHEMATIC
DIAGRAMS OF LETTERS USING THE
VARIOUS KINDS OF PUNCTUATION:
__________,
__________,
_________.
___________,
___________,
____, _____.
___________:
_________________________
_________________________________
_________________________________
_________________________
_________________________________
_________________________________
__________,
__________,
_________.
___________.
__________,
_________.
___________,
___________,
____, _____.
___________:
_________________________________
_________________________________
_________________________
_________________________________
_________________________________
_________________________
__________,
_________.
Indented Style-Closed Punctuation Full-Block Style- Open Punctuation
67. THE FOLLOWING ARE SCHEMATIC DIAGRAMS
OF LETTERS USING THE VARIOUS KINDS OF
PUNCTUATION:
Block Style â Standard Punctuation
__________,
_________.
___________,
___________,
___________:
_________________________
_________________________________
_____________________________
_________________________
_________________________________
_________________________________
__________,
___________
_____________
__________,
__________
___________
___________
___________:
_________________________________
_________________________________
_________________________
_________________________________
_________________________________
_________________________
__________,
__________
___________.
Semi-Block Style-Standard Punctuation
68. THE FOLLOWING ARE SCHEMATIC DIAGRAMS OF
LETTERS USING THE VARIOUS KINDS OF
PUNCTUATION:
__________,
__________
___________
___________
___________:
_________________________________
_________________________________
_________________________
_________________________________
_________________________________
_________________________
__________,
__________
___________.
__________,
__________
___________
___________
___________:
_________________________________
_________________________________
_________________________
_________________________________
_________________________________
_________________________
__________,
__________
___________.
Hanging-Indented Style-Standard Punctuation Simplified Letter Style
69. REFERENCES:
ď˘ Vicente, Soria, Mogol, Sumanga. âTechnical
Writingâ. Revised Edition 2004. Popular
Book Store.
ď˘ www.wikipedia.org