Parts of a Business Letter
We have discussed above the qualities of a good business letter. The quality will be
maintained if we give proper attention to each and every part of the letter. Let us now learn
about the different parts of a business letter.
The essential parts of a business letter are as follows:
1. Heading -The heading of a business letter usually contains the name and postal address
of the business, E-mail address, Web-site address, Telephone Number, Fax Number,
Trade Mark or logo of the business (if any)
2. Date - The date is normally written on the right hand side corner after the heading as
the day, month and years. Some examples are 28th Feb., 2003 or Feb. 28, 2003.
3. Reference- It indicates letter number and the department from where the letter is being
sent and the year. It helps in future reference. This reference number is given on the
left hand corner after the heading. For example, we can write reference number as
AB/FADept./2003/27.Inside address - This includes the name and full address of the person or the firm to
whom the letter is to be sent. This is written on the left hand side of the sheet below the
reference number. Letters should be addressed to the responsible head e.g., the
Secretary, the Principal, the Chairman, the Manager etc. Example:
M/S Bharat Fans
Bharat Complex
Hyderabad Industrial Complex
Hyderabad
Andhra Pradesh - 500032
The Chief Manager,
State Bank of India
Utkal University Campus
Bhubaneswar,
Orissa- 751007
5. Subject - It is a statement in brief, that indicates the matter to which the letter relates.
It attracts the attention of the receiver immediately and helps him to know quickly
what the letter is about. For example,
Subject: Your order No. C317/8 dated 12th March 2003.
Subject: Enquiry about Samsung television
Subject: Fire Insurance policy
6. Salutation - This is placed below the inside address. It is usually followed by a comma
(,). Various forms of salutation are:
Sir/Madam: For official and formal correspondence
Dear Sir/Madam: For addressing an individual
Dear Sirs/Dear Madam: For addressing a firm or company.
7. Body of the letter- This comes after salutation. This is the main part of the letter and it
contains the actual message of the sender. It is divided into three parts.
(a) Opening part - It is the introductory part of the letter. In this part, attention of the
reader should be drawn to the previous correspondence, if any. For examplewith
reference to your letter no. 326 dated. 12th March 2003, I would like to
draw your attention towards the new brand of television.
(b) Main part - This part usually contains the subject matter of the letter. It should
be precise and written in clear words.
(c) Concluding Part - It contains a statement the of sender’s intentions, hopes or
expectations concerning the next step to be taken. Further, the sender should
always look forward to getting a positive response. At the end, terms like Thanking
you, With regards, With warm regards may be used.
8. Complimentary close - It is merely a polite way of ending a letter. It must be in
accordance with the salutation. For example:
Salutation Complementary close
i. Dear Sir/Dear Madam Yours faithfully
ii. Dear Mr. Raj Yours sincerely
iii. My Dear Akbar Yours very sincerely (express very informal
relations.)Signature - It is written in ink, immediately below the complimentary close. As far as
possible, the signature should be legible. The name of the writer should be typed
immediately below the signature. The designation is given below the typed name. Where
no letterhead is in use, the name of the company too could be included below the
designation of the writer. For example:
Yours faithfully
For M/S Acron Electricals
(Signature)
SUNIL KUMAR
Partner
10. Enclosures - This is required when some documents like cheque, draft, bills, receipts,
lists, invoices etc. are attached with the letter. These enclosures are listed one by one
in serial numbers. For example :
Encl : (i) The list of goods received
(ii) A cheque for Rs. One Thousand dtt. Feb. 27,2003 (Cheque No........)
towards payment for goods supplied.
11. Copy circulation - This is required when copies of the letter are also sent to persons
apart of the addressee. It is denoted as C.C. For example,
C.C. i. The Chairman, Electric Supply Corporation
ii. The Director, Electric Supply Corporation
iii. The Secretary, Electric Supply Corporation
12. Post script - This is required when the writer wants to add something, which is not
included in the body of the letter. It is expressed as P.S. For example,
P.S. - In our offer, we provide two years warranty