One of the means people use to communicate in business is letter writing. Not only your letters have to be written clearly and precisely, but also your letter’s lay-out and style should be appropriated, practically in formal situation. The letter is somewhat like the first personal meeting because you often write business letters to people you’ve never met. Then, it becomes the reader’s first impression of who you are (Buakan: 2006). This unit provides basic knowledge of writing business letters including parts of the letter, business letter styles, and addressing the envelope