Letters

Even though most written communication today is carried out via e-mail, there is sometimes a need to write a proper letter. A letter is normally sent outside an organisation. It is a medium through which an organisation or business can communicate with another organisation or business. Because so much communication is done through e-mails, proper letters are seen as more formal, important and permanent. Typical uses of a letter are contracts, proposals, and applications.

The format of a letter has to do with the way it is printed and formatted. Two different ways of formatting a letter are full block format and unblocked format (Björk & Räisänen 1997). The full block format means that the text with its paragraphs is aligned (flush) with the left-hand margin, no indentations are used at the beginning of paragraphs, and date, salutation and complimentary close are all likewise left-aligned with the rest of the text. In the unblocked format, on the other hand, the heading, date and complimentary close are indented about two thirds into the page, whereas all other components are left-aligned. However, paragraphs are indented. To see examples of the two formats, click on the links below:

The old adage of 'first impressions last' not only applies to appearance in the business world but also in writing. The choice of salutation (greeting) and closing (endings), largely depends on the purpose of the correspondence and the familiarity of the recipient.  The following provides tables with examples of salutations and closures with a comparison of the British and American English variations.

Salutations (Greetings/Openings)
To:	British English	American English
Academic Titles	Find out the title	Find out the title
Professor (unknown contact)	Dear Professor Smith	Dear Professor Smith
Doctor (unknown contact)	Dear Dr Smith	Dear Dr. Smith
Formal Occasions	Find out the name	Find out the name
Name and gender unknown	To Whom it May Concern	To Whom it May Concern
Male (name unknown)	Dear Sir*	Dear Sir*
Female (name unknown)	Dear Madam*	Dear Madam*
Gender (unknown)	Dear Sir/Madam*	Dear Sir/Madam*
Female (married or widowed)	Dear Mrs Smith	Dear Mrs. Smith
Female (Unmarried)	Miss Smith Ms Smith **	Miss. Smith Ms. Smith **
Female (unknown marital status	Ms Smith **	Ms Smith **
Male	Dear Mr Smith	Dear Mr. Smith
Married couple	Dear Mr and Mrs Smith	Dear Mr. and Mrs. Smith
Married couple different names	Dear Mr Smith and Mrs Jones	Dear Mr. Smith and Mrs. Jones
Unmarried couple	Dear Mr Smith and Miss/Ms Jones	Dear Mr. Smith and Miss/Ms. Jones
Colleagues
Individuals	Dear	Dear
Friendly	Hi	Hi
Groups	Dear Colleagues	Dear Colleagues
	Dear All	Dear All
Friendly	Hi	Hi
Friend or Acquaintance
Name known	Dear Terri	Dear Terri
	Hi	Hi
Close Relationship	Hi ***	Hi***

* Ms is pronounced as [mz] - It is used when females would prefer a neutral title
** Avoid sexist titles and stilted titles such as "Ladies and Gentlemen" .
*** Can vary considerably depending on the relationship

Choosing the right closing largely depends on the formality of the opening salutation. The following are examples of typical salutations matched with their typical closings; however, there are other variances that are less common and far less formal, which are not used in business writing or for writing at university.

Salutation	Closing
	British English	American English
Dear Sir/Madam	Yours faithfully	Sincerely yours
Dear Mr/Mrs/Miss/Ms/Dr/Professor	Yours sincerely	Yours sincerely Sincerely yours Sincerely
Dear John	(With) Best wishes  Regards  Kind Regards  All the best	(With) Best wishes Regards Yours truly
Informal ***	Thanks  Cheers  Many thanks	Thanks Many thanks

 *** Can vary considerably depending on the relationship.

The following is a bank of phrases generally used in English letter writing. Each heading represents a reason for writing, followed by a bulleted list of phrases.

Starting/Opening the letter

• We are writing to inform you that...
                        to confirm...
                        to request...
                        to enquire about...

• I am contacting you for the following reason.
• I recently read/heard about ______ and would like to know...
• Having seen your publication in ______, I would like to...
• I would be interested in (obtaining/receiving)...
• I received your address from _______ and would like to...
• I am writing to inform you about...

Referring to previous contact

• Thank you for your letter of November 13.
• Thank you for contacting us.
• In reply to your request...
• Thank you for your letter regarding...
• With reference to our telephone conversation yesterday...
• Further to our meeting last week...
• It was a pleasure meeting you in Denmark last month.
• I enjoyed having lunch with you last week at the conference.
• I would just like to confirm the main points we discussed at the meeting on Tuesday.

Making a request

• We would appreciate it if you would...
• I would be grateful if you could...
• Could you please send me...
• Could you possibly tell us/let us have...
• In addition, I would like to...
• It would be helpful if you could send us...
• I am interested in (obtaining/receiving...)
• I would appreciate your immediate attention to this matter.
• Please let me know what action you propose to take. 

Offering help

• We would be happy to...
• Would you like us to...
• We are quite willing to...
• Our university would be pleased to...

Giving good news

• We are pleased to announce that...
• I am delighted to inform you that...
• You will be pleased to learn that...

Giving bad news

• We regret to inform you that...
• I am afraid it would not be possible to...
• Unfortunately we are unable to...
• After careful consideration we have decided (not) to...

Complaining

• I am writing to express my dissatisfaction with...
• I am writing to complain about...
• Please note that ________ has not been supplied.
  
• We regret to inform you that ________ is now considerably overdue.
• I would like to query the costs incurred, which seem unusually high.
  

Apologising

• We are sorry for the delay in replying...
• I regret any inconvenience caused
• I would like to apologise for (the delay/the inconvenience)...
• Once again, I apologise for any inconvenience. 

Orders

• Thank you for the quotation of...
• We are pleased to place an order with...
• We would like to cancel...   
• Please confirm receipt of...
• I am pleased to acknowledge receipt of...
• Your request will be processed as quickly as possible.
• It will take about (three) weeks to process your...
• We can guarantee...
• Unfortunately these options are no longer...

Prices

• Please send us your price list.
• You will find enclosed our most recent catalogue and price list.
• Please note that our prices are subject to change without notice.
• We have pleasure in enclosing a detailed quotation.
• We can make you a firm offer of...
• Our terms of payment are as follows:

Referring to payment

• Our records show that we have not yet received payment of...
• According to our records...
• Please send payment as soon as possible.
• You will receive a credit note for the sum of...

Enclosing documents

• I am enclosing...
• Please find enclosed...
• You will find enclosed...

Closing remarks

• If we can be of any further assistance, please let us know
• If I can help in any way, please do not hesitate to contact me
• If you require more information...
• For further details...
• Thank you for taking this into consideration
• Thank you for your help.
• We hope you are happy with this arrangement.
• We hope you can settle this matter to our satisfaction
• We hope we can settle this matter to your satisfaction

Referring to the future 

• We look forward to a successful working relationship in the future
• We would be (very) pleased to...
• I would be happy to have an opportunity to...

Referring to future contact

• I look forward to seeing you next week
• Looking forward to hearing from you
• Looking forward to receiving your comments
• I look forward to meeting you on the 13th
• I would appreciate a reply at your earliest convenience.