It is essential to understand that writing for a business context can be very 
different than writing in the humanities, social sciences, or other academic 
disciplines. Writing for business should be clear and concise. It should be to 
the point, specific and accurate. 
In most cases, the business letter will be the first impression that you make 
on someone. For this reason it is important that you are diligent in your task 
of writing an effective business document. 
Business writing varies from the chatty, conversational style often found in 
email messages to a familiar co-worker, to the more formal, legalistic style 
found in contracts. In the majority of memos, email messages, and letters, a 
style between these two extremes is appropriate. Always remember, writing that 
is too formal can alienate readers, and an overly obvious attempt to be causal 
and informal may strike the reader as insincere or unprofessional. In business 
writing, as in all writing, knowing your audience is critical.
The use of personal pronouns is important in letters and memos. Do not refer 
to yourself in the third person by using one or the writer. It is perfectly 
natural and appropriate to refer to yourself as I and to the reader as you. Be 
careful when you use the pronoun we in a business letter that is written on 
company stationary, since it commits your company to what you have written. When 
a statement is your opinion, use I; when it is company policy use we. 
Clarity should be the ultimate goal of your business writing style. One way 
to achieve a clear style, especially during revision, is to eliminate overuse of 
the passive voice. Although the passive voice is sometimes necessary, often it 
not only makes your writing dull but also can be ambiguous, uninformative, or 
overly impersonal. The active voice will keep the pace of the letter moving. Use 
of personal pronouns and a positive point of view will keep a reader interested. 
Two examples…
PASSIVE: It was discovered that the salary totals were incorrect. Who 
discovered it? The Accounting Department?
ACTIVE: The Accounting Department discovered that the salary totals were 
incorrect.
STRUCTURE OF A STANDARD BUSINESS LETTER
SALUTATION – GREETING
              
Dear Mr, Ms X….. Yours sincerely / Sincerely yours
              
Dear Frank …            
Sincerely / Sincerely yours
              
Dear Sir / Sirs / Madam / Sir or Madam … Yours faithfully / Faithfully yours
              
Gentlemen / Ladies / Ladies and Gentlemen … 
              
To Whom it may concern … Sincerely / Sincerely yours
In emails you could also write:
  Regards 
  Kind regards 
  Best wishes 
THE OPENING LINES: introduction and reason for writing 
THE MIDDLE: explain your reasons for writing in more detail, 
provide background information etc. 
THE CLOSING LINES: summarize your reason for writing again 
and make clear what you want the recipient to do