Business Letter

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Ministry of Education and Training

University of Economics Hochiminh City
Syllabus: IMPORT-EXPORT MANAGEMENT
Topic:
GROUP 7-Foreign trade 1

1/ Trần Thụy Khánh Hà
2/ Võ Thanh Hương
3/ Phạm Thị Ngọc Loan
4/ Phạm Thị Trúc Mỹ
5/ Nguyễn Thị Thu Trâm
6/ Trần Phương Vy
Table of content
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Introduction.................................................................................................3
Chapter 1: The structure of a business letter.........................................4
1.1. Essential Qualities .................................................................................................4
1.2. Some rules of good writing ...................................................................................4
1.3. Parts of the letter:.................................................................................................15
1.3.1. The letterhead.................................................................................................15
1.3.2. The date..........................................................................................................15
1.3.3. The inside name and address.........................................................................15
1.3.3.1 Courtesy titles..........................................................................................16
1.3.3.2. Foreign correspondence..........................................................................17
1.3.3.3. Postcodes ...............................................................................................17
1.3.4. The salutation.................................................................................................17
1.3.5. The message...................................................................................................18
1.3.6. The complimentary closure............................................................................18
1.3.7. Signature and designation..............................................................................19
1.4. Miscellaneous matters..........................................................................................19
1.4.1. References......................................................................................................19
1.4.2. Subject headings.............................................................................................20
1.4.3. “For attention” headings...............................................................................20
1.4.4. Enclosures......................................................................................................20
Chapter 2: Enquiry Letter......................................................................22
2.1. Definition...............................................................................................................22
2.2. General Rules of enquiry letter...........................................................................22
2.3. Some samples of enquiry letter...........................................................................22
Chapter 3: Offer Letter..........................................................................24
3.1. Definition...............................................................................................................24
3.2. Classification of Offer Letter..............................................................................24
3.2.1. Quotation Letter:............................................................................................24
3.2.1.1.Definition.................................................................................................24
3.2.1.2. Main content of a quotation letter: .........................................................25
3.2.1.3. Useful expressions..................................................................................25
3.2.1.4. Some tips and some samples of a successful quotation letter................26
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3.2.2 Offer................................................................................................................28
3.2.2.1 Definition.................................................................................................28
3.2.2.2. Some samples of offer letter...................................................................29
Chapter 4: Order Letter.........................................................................31
4.1. Placing The Order................................................................................................31
4.1.1 Use of order forms..........................................................................................31
4.1.2. Orders placed by letter...................................................................................31
4.1.3. Legal position of the parties..........................................................................31
4.1.4 Some samples of order letter...........................................................................32
4.2. Acknowledging the order.....................................................................................35
4.3. Declining the order...............................................................................................35
4.4. Suppliers’ counter-offers.....................................................................................36
Chapter 5: Claim and reply to claim.....................................................38
5.1 Claim letter............................................................................................................38
5.1.1 Definition.........................................................................................................38
5.1.2. An Ideal Claim Letter.....................................................................................39
5.1.2.1. Language and Content............................................................................39
5.1.2.2. How to write effective claim letter.........................................................40
5.1.2.3. Claim letter tips.......................................................................................40
5.1.3. Some samples of claim letter..........................................................................41
5.2. Adjustment Letter ...............................................................................................42
5.2.1. Definition:......................................................................................................43
5.2.2. Some Expressions or Phrases That Are Frequently Used ............................44
5.2.3 A sample of adjustment letter..........................................................................46
Introduction
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Every business requires communication which extends the exchange of

information, products and partnerships. Proper communication is the means of a good
business. In fact communication only brings good clients, customers and reputation to the
business. What kind of words are used in presentations, business letters, business reports
and in all business documentation is very important with the fact that it reflects the
business community and business etiquette.
Writing business letters perfectly is an art in its own priority. A professional
business letter shall definitely bring good and positive response for the business whereas
an uncommon letter may not yield expected results and at times, buisnesses lose
customers. Therefore, writing of letters in business language is very important which
would impress customers and investors.
Knowing the importance of business letter, our group shall, in this piece work, give
some useful information about this issue. Our piece work contains some very basic kinds
of business letter such as:
o Enquiry Letter
o Offer Letter
o Order Letter
o Claim and reply to claim
Also in our piece work, we will include the general outline, general rules in writing
an business letter. Hope our piece work will be helpful for those who wishes to learn
more on this subject and become successful in his future career.
We would like to say thank to Mr Bui Thanh Trang for instructing during our
studying of this subject. We appreciate any of your comment to improve our piece work.
Hochiminh city
Octorber 2010
Chapter 1: The structure of a business letter


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1.1. Essential Qualities

The business letter is the principal means used by a business firm to keep in touch
with its customers; often enough it is the only one and customers form their impression of
the firm from the stone and qualities of the letters it sends out. Good-quality paper and an
attractive letter-head play their part in this, but they are less important than the message
they carry. Business does not call for the elegant language of the poet, but it does require
us to express ourselves accurately in plain language that is clear and readily understood.
Writing plainly does not mean that letters must be confined to a mere recital of
facts, in a style that is dull and unattractive. When we write a letter we enter into a
personal relationship with our reader. Like us he has feelings and we cannot afford to
disregard them. This is a necessary reminder because many people who are warm and
friendly by nature become persons of quire another sort when they sit down to write or
dictate a business letter. They seem to think that business letters can for special kind of “
business English”. They forget that they are “holding a conversation by post” and make
use of impersonal constructions that produce a cold and aloof tone. They prefer to write
Your letter has been received rather than the warmer and homelier I have received your
letter, and Your complaint is being looked into rather than I am looking into your
complaint. They often refer to themselves as “The writer” and say The writer visited your
showrooms, when they should say I visited your showrooms. Personal constructions, with
the emphasis on You and I or We, help produce the warm and friendly tone more suited to
letter-writing.
The whole secret of good business letter-writing is to write simply, in an easy and
natural way – like one friendly human being taking to another. Make your letters, then,
sound as much as possible like good conversation. You wouldn’t say on the phone It is
regretted that the goods cannot be delivered today. You would say I am sorry we cannot
deliver the goods today, so why not say it when you write a letter?
1.2. Some rules of good writing
We may summarize the rules of good business letter-writing as follows:
1. Think first of the reader and address yourself to his interests. Tell him all he wants
to know and don’t leave him to guess between the lines.
2. Adopt a tone suited to the occasion and the purpose of the letter.
3. Write naturally, as you would talk, using plain and familiar words.
4. Write clearly to the point. The dominant need in all business writing is exactness
expressed in language that is absolutely clear.
5. Write courteously and make your letter sound friendly and sincere.
6. Avoid wordiness, but at the same time remember that it is more important to be
clear and courteous even if it means using more words.
7. Avoid commercial jargon with its roundabout and meaningless forms of
expressions.
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8. Write effectively – by using simple language, by being consistent and precise.

9. Avoid monotony – by introducing variety.
10. Write to a plan if your letter is long or especially important.
11. Pay a special attention to the opening and closing paragraphs – first and last
impressions leave a special mark on the reader.
12. Check your letters.
All these are matters of importance and we shall now take a loser look at each of
them.
1. Study your reader’s interests
The letters you send out must create a good first impression. To achieve this, “put
yourself in your reader’s shoes” and try to imagine how he will feel about what you
write. Ask yourself constantly, “What are his needs, his wishes, his interests, his problem,
and how can I meet them?” ; “What would be my own feelings if I were to receive a
letter of the kind I propose to write?”. Try to imagine that you are receiving rather than
sending the letter and emphasize the You attitude rather than the I or We.
2. Adopt the right tone
If a letter is to achieve its purpose, its tone must be right. Before beginning to
write think carefully about the way in which you want to influence your reader. Ask
yourself “What do I want this letter to do?” and then express yourself accordingly, being
persuasive, apologetic, obliging, firm and so on, depending on the effect you want to
produce.
3. Write naturally and sincerely
When you sit down to write or dictate a letter, try to feel a genuine interest in the
person you are writing to and in his problems. Say that you have to say with sincerity and
make sure that it sounds sincere. Express your thoughts in your own words and in your
own way. Be yourself. Write so that what you say would sound natural if read over the
telephone.
Instead of Say
I have pleasure in informing you. I am pleased to tell you ( or to say)
We do not anticipate any We do not expect prices to rise.
increase in prices
Please favor us with an early Please let us have your opinion soon.
expression of your views.
Please be good enough to advise
us. Please tell ( or inform) us.
4. Write clearly and to the point
First be quire clear about what you want to say and then say it naturally and
without frills, in language yours reader will understand – just as if you were in
conversation with him. For the most part, keep your sentences short and avoid the over
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frequently use of such conjunctions as and, but, however, consequently, the effect of
which is to make sentences long.
5. Be courteous and considerate
Courtesy consists, not in using polite phrases ( your kind enquiry, your esteem
order, your valued custom, and so on), but in showing consideration for your
correspondent. It is the quality that enables us to refuse a customer’s request for credit
without killing all hope of future business.
Deal promptly with all letters needing a reply. Answer them on the day you
receive them if you can. It is discourteous to keep your correspondent waiting for an
answer. If you cannot deal promptly with a letter seeking information, write and explain
why and say when you will write again . This creates an impression of efficiency and
help to build good will.
Try to understand and respect your correspondent’s point of view and resist the
temptation to reply as if you could not be in the wrong. If his suggestions are stupid and
his criticisms unfair, reply with restraint and say what you feel tactfully and without
given offence. If he sends you a rude or sharp letter, resist the temptation to reply in
similar terms. Instead, answer him courteously; you lower your dignity if you allow him
to set the tone of your reply.
6. Avoid wordiness
Make it a rule to use no more words than are needed to make your meaning clear.
Businessmen today have many letters to read and welcome the sort of letter that is direct
and to the point.
Instead of Say
Please see that an enquiry is Please find out the reason.
conducted to determine the reason.
We express our regret at being We are sorry we cannot meet your
unable to fulfill your order on this present order immediately.
occasion with our customary
promptness.
(a) Unnecessary adjectives and adverbs:

Use adjective and adverbs only when they add something to the sense. Omit for
example the words in italics in the following expressions:
- The question is under active consideration.( Say instead The question is being
considered.)
- The invoice is definitely correct.
- I rather think the price is too high.
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- The true facts are as stated. ( A fact is a thing known to be true.)

- We face a real danger.
- We enclose herewith.
Keep a particularly watchful eye on the words relatively and comparatively and
use them only for comparing one thing with another. It is quire wrong for instance to say:
- The goods are of comparatively poor quality.
- Our present stock is relatively small.
But it would be quire correct to say:
- Fifty people were injured, but relatively few seriously, where the number
injured seriously is compared with the total number injured.
(b) Unnecessary prepositional phrases:
Avoid using prepositional phrases for which there are single worlds meaning the
same thing.
Instead of Say
We are writing with reference to about
The information is needed in for
connect with
We shall be in a position to able
In the course of next few days during
(c) Padding
Avoid using such phrases as the following:
- It will be appreciated that…
- It should be noted that…
- I am to point out that…
They are mere padding and can nearly always be omitted since they add nothing
to the meaning of the statements they introduce.
(d) Prefer active to passing constructions:
In other words prefer sentences in which the subject of the verb performs the
action ( active verbs) to sentences in which the subject is affected by the action ( passive
verbs).
Instead of Payment of their account will be

made by Watson next month.
He was granted a loan of £50 by
us. Say
We granted him a loan of £50.
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Watson will pay their account next

month.
You will notice that passive constructions breed roundabout language and that
they lack the smooth-flowing rhythm of normal speech.
7. Avoid commercial jargon
Avoid using state and roundabout phrase that add little or nothing to sense of what
you write. Such phrases were at one time common, but they have no place in the modern
business letter.
Instead of Say
Openings
Advertising to your favor Referring to your letter
Re (your letter) OR
The writer wishes to Thank you for your letter
acknowledge
We are in receipt of We have received
We beg to acknowledge
We have to acknowledge
We beg to inform you We are writing to inform you
We beg to thank you We thank you
Your esteemed favor to hand
Your letter to hand We have receive your letter
Yours to hand
Endings
The favor of your early reply will I shall be glad to hear from you soon.
oblige
Miscellaneous:
as per at your earliest convenience
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enclosed please find as soon as you can

idem., inst., prox., ult. I ( We) enclose ( are enclosing)
if it is within our power name the month
it will be our constant aim if we can
of even date we shall try
only too pleased to of today
per very glad to
please be good enough to advise us by
same please tell us
take an early opportunity your letter, the goods, ect.
take into consideration act promptly
under consideration consider
yesterday’s date being dealt with
your communication yesterday
your good self your letter, phone message, ect.
your favor you
th
yours of the 15 your letter
under separate cover your letter of the 15th
separately, or better still, by registered
post, ect.
according to
A good business letter will be free from the kind of jargon illustrates and will use
no more words than are necessary to covey a clear and accurate message.
8. Write effectively
(a) Use simple language
Business letter-writing calls for a plain style – a style that is simple, clear and
easily understood. Use plain, familiar words and prefer short words if they will do just as
well.
Instead of accomplish approximately communication

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purchase letter require ask

Say buy terminate need
do Instead of utilize end
about request Say use
Wherever possible, prefer the single word to elaborate phrases:

Instead of Say
Will you be good enough to please
in the near future soon
at the present time now
come to a decision decide
express a preference for prefer
for the reason that because
Express yourself in simple language so that your message is clear at first reading.
Instead of Say
Every consideration will be given Your request will be carefully
to your request considered
We will execute your order We will fulfill your order
expeditiously promptly
It gives me much pleasure to I am pleased to tell you ( or, to
inform you say)
We do not anticipate any We do not expect price to rise.
increase in price
(b) Be consistent
Avoid repeating in the same sentence an important word with different meanings.
- How do you account for the fact ( say, explain the fact) that account is wrong?
- We shall take a firm line ( say, stong line) with the firm’s representative.
- Please quote your best price ( say, lowest price) for your best quality coal.
But in your efforts to avoid repetition don’t make the opposite mistake of
confusing your reader by using different words to express exactly he same meaning.
Don’t say in the same letter that goods have been sent, forwarded and dispatched and if
you begin your letter by referring to a firm, don’t change it as you go along into a
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concern, or a business, or an organization. If you do, you will leave your reader
wondering whether something different is intended.
(c) Be precise
Use expressions with precise meanings. When acknowledging a letter, refer to it
by date, subject and reference number ( if any). When referring to dates, mention the
month by name and avoid using instant or inst. ( for the present month), ultimo or ult.
( for the past month) and proximo or prox. ( for the next month). Say Thank you for your
letter of 15th February concerning…if information you seeking is needed urgently, say,
please let me know at once and not as soon as possible. Never acknowledge receipt of a
favor, but state precisely what you have received – a letter, or better still, an enquiry, a
quotation, an order, or whatever you have received.
Avoid also using such vague expressions as considerable, quantity, reasonable,
price, appreciable rise, and, instead, state the quantity, the price and the extent of the
rise.
(d)Use concrete words
Whatever possible, use concrete words – words that denote material things ( pens,
books, cars, ect.) rather than abstract words which denote immaterial things ( happiness,
confidence, freedom, ect.) and which often lead to vague and roundabout statements.
Avoid especially the unnecessary use of situation and position and many other words
ending in –sion and –tion.
Instead of Say
We have no hesitation in We advise you
advising you
The preparation of new salary New salary scales are being
scale is in hand prepared
Please inform us of the present Please inform us how matters
position now stand
Due to the unusual natural of the As the request is unusual
request
9. Avoid monotony
Avoid monotony by introduction variety into your letters as by mixing loose
sentences with periodic, short sentences with long and sometimes by changing the normal
order of words.
(a) Loose and periodic sentences
A loose sentence makes the main statement at the beginning; a periodic sentence
makes it at the end.
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Loose Periodic
I had an interview as soon as I As soon as I arrived, I had an
arrive interview
The price of tea rose owing to Owning to rumours of a bag
rumours of a bag crop crop, the price of tea rose
Please tell me know at once Should you be unable to deliver
should you be unable to deliver the goods, pleasure let me know
the goods. at once.
(b) Long and short sentences

Prefer the short sentence to the long – it has the merit of being simple and is both
easier to write and easier to understand and therefore more suitable for business than the
long sentence. A succession of short sentences, however, has a disagreeable jerky effect
and the best letters are those which provide a mixture of sentences of different length, for
example:
- We regret to have to complain that you have not yet delivered the goods ordered
a month ago. (Medium) They are now urgently wanted. (Short) The customer for whom
we ordered them threatens next week. (Long) Please therefore arrange to deliver them at
once. (Short)
(c) Variation of word order
Normal word order in a sentence is as follows:
- Subject + Predicate + Object

- Emphasis may be achieve by varying this order, especially by placing at the
beginning or end of the sentence those words it is wished to emphasize.
Normal order Emphasis order
I met your representative Yesterday, I met your representative.
yesterday. ( Emphasizes yesterday)
Emphasis is also achieved by using It is, It was to introduce statement.

Normal Emphasis
We note with surprise the It is surprise that we note the contents of
contents of your letter. your letter.
Unfortunately, the goods did not It was unfortunate that the goods did not
arrive in time. arrive in time.
10. Plan your order
Many business letters are short and routine and can be written or dictated without
special preparation. Others must first be thought about and planned. First jot down all the
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points you wish to cover and then arrange them in logical order to provide the plan for a
letter that will read naturally and fluently. Suppose for example you are writing to builder
complaining that he has not kept his promise to complete a house by the agree date, the
following would be a logical arrangement of the points you would cover.
(i) An opening paragraph referring to the promise made.
(ii) A statement that the promise has not been kept.
(iii) That the delay is causing you convenience.
(iv) A closing paragraph requesting completion without further delay.
If your letter is in reply to one received, underline those parts which seek
information or on which comment is necessary. This will ensure that your reply is
complete.
11. Pay attention to first and last impression
(a) The opening paragraph
If your letter is one sent in reply to another, refer in the opening paragraph to the
letter you are answering, but avoid the sort of old-fashioned phrase listed on the part 7
Avoid commercial jargon . Although Thank you for your letter, In reply to your letter,
with reference to ( or Referring to ) your letter are grammatically correct, they tend to be
dull and monotonous, worn threadbare form over-use. Only a little thought is needed to
replace these formal expressions by others more interesting. For example:
- I was glad to receive your letter of …
- I am sorry we cannot supply the curtains you ordered on…( followed by the
reason).
- When I received your letter of …I at once gave instructions for…
- In your letter of…you enquire about…
(b) The closing paragraph
If the letter has been well planned and follows a logical sequence, a brief
observation will usually be enough to provide the kind of ending needed. For example:
- We shall deal promptly with any order you place with us.
- We are sorry there should have been any misunderstanding.
- We are glad to have been of service.
- Thank you for sending your cheque so promptly.
- I hope to receive your reply shortly.
A word of caution! Avoid the kind of ending introduced by a participle. Thanking
you in anticipation and similar endings are no longer used in modern letter-writing. They
mean nothing and serve no useful purpose.
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Instead of Say
Hoping to hear from you soon, I ( We) hope to hear from you
soon.
I (We) look forward to our next
Looking forward to our next
meeting.
meeting,
I (We) trust you will approve of
Trusting this meets with your
this.
approval,
I (We) thank you for your
Thanking you for your trouble,
trouble.
12. Check your letter

Be careful to create a good first impression with each of your letters. Before
signing, check it for the accuracy of its contents and test its general suitability against
such question as these:
(i) Is it appearance attractive; is it well laid out?
(ii) Is it correctly spelt and properly punctuated?
(iii) Does it cover all essential points and is the information given correct?
(iv) Is what I have said clear, concise and courteous?
(v) Does it sound natural and sincere?
(vi) Does it adopt the reader’s point of view and will it be readily
understood?
(vii) Is its general tone right and is it likely to create the impression intended?
(viii) Is it the kind of letter I should like to receive if I were in the reader’s
place?
If the answer to these entire questions is “Yes” then the letter will take the first
step in creating good will and you may safely sign and send it.
TELEGRAMS AND LETTER TELEGRAMS

Since telegrams are charged according to the number of words, extreme
economy in wording is essential. With a little care message can usually be shortened by
using single words to replace phrases
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Instead of Say
We are unable to We cannot
in the event of if
make an effort try
having regard to connecting
in the course of during
with the object of to
What is termed “telegraphic English” may also be used.

Instead of Say
We regret cannot accept your Regret price unacceptable
price Competitors position very
Our competitors are in a very strong
strong position
1.3. Parts of the letter:

The business letter consists of seven principal parts: (1) the letterhead, (2) the
date, (3) the inside name and address, (4) the salutation, (5) the message, (6) the
complimentary closure and (7) the writer’s signature and official position.
1.3.1. The letterhead:
The letterhead expresses a firm’s personality. It helps to form one’s impression of
the writer’s firm. Because of this, many firms engage experts to design attractive
notepaper headings. Styles vary considerably, but they all give similar information and
besides the name and address of the firm include telephone numbers, telegraphic
addresses, the telegraphic codes used, if any, and state the kind of business carried on if
this is not clear from the company’s name. For companies registered in the United
Kingdom with limited liability the word Limited (or a recognized abbreviation of it)
must form part of the name. Companies formed with limited liability in the United
States use the abbreviation Inc., while Australian companies use (Pty) Ltd. as an
abbreviation for Proprietary Limited.
1.3.2. The date:
Always type the date in full, in the logical order of day, month, year, thus: 15th
October 20..
To give the date in figures ( e.g. 15/10/20..) is not only in bad taste, but it may
easily be confusing in correspondence with the United States, where it is the practice to
give dates in the order of month, day and year.
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1.3.3. The inside name and address:

The usual practice is to set out the name and address of one’s correspondent at the
head of the letter, though it is sometimes placed at the foot, in the bottom left-hand
corner, in official (i.e. Government) correspondence.
Where the appropriate head of the department is known, address the letter to him by his
official title, thus:
The Sales Manager
The Hercules Engineering Co Ltd
Brazennose Street
Manchester
M60 8AS
When addressing a correspondent personally by name, take care to spell his name
correctly. To address T. B. Gartside as T. B. Garside would be liable to cause offence.
People are usually proud of their names. Also address him exactly as he signs himself.
If he signs as James Legon, address him in that way and not as J. Legon.
1.3.3.1 Courtesy titles
The courtesy titles used in correspondence are Mr (or Esq.), Mrs, Miss, Messrs
( abbreviation of Messieurs) and Mmes (abbreviation of Mesdames). Esq. (for Esquire)
is sometimes used instead of Mr as a mark of importance, but as Esq. is legally
restricted to certain classes of persons (e.g. judges, magistrates, barristers and eldest
sons of knights), Mr in business correspondence is the more appropriate mode of
address. It is customary however to use Esq. when addressing men with letters after
their names, e.g. W. Lister Esq., O. B. E. Mr is always necessary when forenames or
initials are not known (e.g. Mr Baker, not Baker, Esq.). It is wrong to use both Mr and
Esq. We must not, for example, write Mr W.Bray, Esq. Similarly, when your
correspondent holds a special title, such as Doctor, Professor, Colonel, Sir and
Reverend, he is addressed by his title and Mr and Esq. must not be used. We write, Dr
J. Brown, Prof. L. Carter, Col. W. Johnson, Sir Arnold Plant, The Rev. W. Ryan.
Where it is not known whether a woman addressed is married or single Ms has
recently crept into use as an alternative for both Mrs and Miss. But Ms is not yet in
sufficiently general use to warrant its recommendation as an acceptable alternative.
When in doubt use Miss rather than Mrs because many married women in business and
the professions often prefer to be known by their maiden names. Should there be doubt
about the sex of the person addressed use Mr since most correspondents in business and
the professions are men.
Messrs is used only for partnerships whose firm name includes a personal
element, as in Messrs MacDonald & Evans. It is not used:
(i) For Partnerships
When there is no personal element in the name (e.g. Utility Furniture Co.),
When the name already carries a courtesy title (e.g. Sir William Dobson & Sons),
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When the word The forms part of the name (e.g. The Grayson Electrical Co.),
(ii) For limited companies and other corporate bodies,

Which should always be addressed through an official (e.g. The Secretary, H. Slater
& Co. Ltd., The Treasurer, City of Manchester).
1.3.3.2. Foreign correspondence
When you write letters to other countries, always include the name of the country,
even if the town mentioned is the country’s capital. If you fail to do this, your letter
may be sent to the wrong town. There is, for example, a London in England and another
in Canada, a Boston in England and another in the United States, a Tripoli in Libya and
another in the Lebanon, a Blantyre in Scotland and another in Malawi- and there are
many others.
For the same reason, when writing to firms in the United States, make sure to add
the name of the State after the name of the town, as in this example:
The Vice President
The Eagle Press Inc
24 South Bank
Boston
Mass 02110
USA
1.3.3.3. Postcodes
When post numbers form part of the address and are known, they should be used
on envelopes. A system of postcoding has now been introduced in Britain. The use of
the code as part of the address (e.g. CR0 5BL for Croydon) speeds delivery by enabling
letters to be sorted mechanically.
1.3.4. The salutation
This is the greeting with which every letter begins. The customary greeting in a
business letter is Dear Sir, but others are used as follows:
Dear Madam (for both single and married women);
Dear Sirs (when a partnership is addressed);
Mesdames (when the partnership consists of women only, though the use of the
less logical but more familiar Dear Sirs is permissible).
When your correspondent is unknown to you and may be either a man or a
woman, always use the form Dear Sir.
These are the formal openings normally used, but the modern trend is towards
informality, especially if your correspondent is known to you personally, or if you have
traded with him for some time. The warmer and more friendly greeting, Dear Mr… is
19
then preferred. The greetings Sir, Madam and Gentlemen are very formal and are now
rarely used in English business letters, though Gentlemen is usually the form preferred
by American writers.
1.3.5. The message
This forms the body of the letter and is the part that really matters. Before you
begin to write or dictate, ask yourself the following questions:
(i) What is my aim in writing this letter?
(ii) What do I hope to achieve by it?
(iii) What is the best way to go about it?
Don’t waste words on unnecessary remarks. Keep your sentences and paragraphs
short and start a new paragraph for each new point you wish to stress. Short sentences
and paragraphs provide easier reading and are easy to understand.
Some letters are very short and may consist of only one paragraph. Many others
fall naturally into the framework of a three-paragraph plan, as in the example that
follows.
(i) The first paragraph takes the form of an introduction, or of an acknowledgment
if there has been previous correspondence.
(ii) The second gives information and states the facts.
(iii) The third refers to future action.
1.3.6. The complimentary closure
The subscription or complimentary closure, like the salutation, is purely a matter
of custom and a polite way of bringing a letter to a close. The expression used must suit
the occasion. It must also match the salutation, the form of which is governed by the
relationship between the parties.
The following salutations, with their matching closures, are the ones most
commonly used in the modern business letter:
Salutation Closure Comment
Dear Sir(s) Yours faithfully Formal-used as standard practice.
Dear Madam Your sincerely Informal- used between persons
known to
Dear Mr Harris to each other, or where there is a
wish to
dispense with formality.
Yours truly is a rather less formal than Yours faithfully, but it is now little used
except where there is a personal relationship, as between solicitors and clients, bankers
and customers, doctors and patients. Yours respectfully, at one time used in letters to
superiors, is now obsolete.
20
Avoid ending letters with I am, We are, I remain, etc. These phrases are old-
fashioned and serve no useful purpose. Refer again to Chapter 1, pages 13-14, and
avoid closing your letter with sentences introduced by Thanking, Hoping and similar
participles.
1.3.7. Signature and designation
Always sign your letters by hand, and in ink. To “sign” with a rubber stamp is a
form of discourtesy-it suggests that the reader is not important enough to deserve the
personal touch of an original signature.
Because a signature is the distinguishing mark of the person who uses it, the same
style must always be used. One must not sign Eric Castle on one occasion and E. Castle
on another.
A signature must not carry a title; it must be the plain signature of the writer. Do
not, for example, sign as Mr J. Platt or Professor R. Butler. There is one exception to
this: a woman writing to a stranger should indicate whether she is married or single and
may do so by adding (Mrs) or (Miss) in brackets in front of her signature, thus:
(Miss) Alice H. Brooks
If a married woman in business chooses to be known by her unmarried name she
must of course be addressed as Miss, e.g.
Dear Miss Thompson
Because many signatures are illegible, it is good modern practice to type the
name of the signer and to place his signature immediately above it.
This avoids the annoyance sometimes caused when a signature is misread.
1.4. Miscellaneous matters
1.4.1. References
Reference numbers and letters enable replies to be linked with earlier
correspondence and ensure that they reach the right person or department without
delay. Failure to quote your correspondent’s reference causes inconvenience and is
rightly regarded as discourtesy.
Many letter-heads provide spaces for references, e.g.
Your ref:
Our ref:
But where this is not so, the best place for the writer’s reference is at the
beginning, in the upper left-hand corner of the letter, in line with the date, thus:
GBD/JB 25th January, 20..
References are sometimes placed in the lower left-hand corner, but in that
position they are less easily seen and for this reason the upper left-hand corner is to be
preferred.
21
Especially in small offices, the reference often takes the simple form of the
dictator’s initials followed by those of the typist, as in the above example. But in large
firms figures and other initials are sometimes added to indentify the department and the
section from which the letter is sent.
Our ref: Dep B/4
Sometimes the references used are designed to connect the firm’s correspondence
with its filing system:
Our ref: LW/PB 526
Where the initials of the dictator and typist are followed by the number of the
folder in the filing system.
Where the letter-head does not provide for it, the reference may form part of the
first paragraph of the reply letter:
Dear Sir
Thank you for your letter, reference ALW/PS, of 15th October.
Better still because it is clearer, the reference may be typed as a heading:
Dear Sir
Your ref: ALW/PS
Thank you for your letter of 15th October.
1.4.2. Subject headings
Serving much the same purpose as the reference is the subject heading. It
summarizes the theme of the letter and helps to ensure that the letter is passed without
delay to the right person or department. There are two cases in which a subject heading
should always be used:
(i) Where your correspondent himself has used one (your reply should then carry
the same heading);
(ii) Where correspondence on the subject is considerable, or likely to become so.
The heading is typed immediately below the salutation:
Dear Sir
Alterations to Warehouse
1.4.3. “For attention” headings
These headings are used when it is desired to address a letter to a particular
member of an organization. Unlike the subject heading, which is typed two line-spaces
below the salutation, the “For attention” heading is typed two line-spaces above it.
1.4.4. Enclosures
To send a letter without its enclosures is inefficient; to receive such a letter is annoying.
It is the responsibility of the person who makes up the post to prevent this. He or she
22
must have some means of knowing at a glance which letters need enclosures. The
following are the methods in use:
(i) Affix a colored, usually red, adhesive “Enclosure” label to the letter in the top
or bottom left-hand position.
(ii) Type the word Enclosure, or an abbreviation of it, at the foot of the letter, with a
figure indicating the number of enclosures, if there are more than one.
(iii) Type the horizontal line,, or a solidus (/), or a line of dots, in the left-hand
margin immediately opposite the lines that mention the enclosure.
The first of these methods is now rarely used. The second is the one most commonly
used, but the most effective is the third, particularly with lengthy letters, because it
marks the points at which the enclosures are referred to and enables the kind as well as
the number of enclosures to be speedily checked.
23
Chapter 2: Enquiry Letter


2.1. Definition
Letters of enquiry describe what the writer wants and why. In a routine letter of
enquiry state simply, clearly and concisely what you want – general information, a
catalogue or price list, a sample, a quotation, an estimate and so on – and no more.
If there is a limit to the price at which you are prepared to buy, don’t disclose it,
otherwise your supplier may raise his quotation to the limit you mention. Since
suppliers usually state their terms of payment when quoting, there is no need for you
ask for them unless you are seeking special concessions.
2.2. General Rules of enquiry letter
When making an enquiry observe the following rules:
(i) Begin with the question or questions you want to ask; your reader then
knows at once what your enquiry is about.
(ii) Put your request in the form of a question, not a statement. Don’s say “I
would like to know in what shades you can supply stockings.” Say instead “
In what shades can you supply the stockings?”
(iii) Keep your enquiry short and to the point. Say what needs to be said and then
stop.
If enquiry is very short, a postcard may sufficient. You may then omit both
salutation (Dear Sir) and complimentary close ( Yours faithfully) without seeming
impolite.
An enquiry must be acknowledged in terms that establish good will if an
immediate sale is not possible. If it is from an old customer, say how much you
appreciate it; it is from a new customer, say you are glad to receive it and express the
hope of a lasting and friendly business relationship.
2.3. Some samples of enquiry letter
Example of an enquiry for information in tabulated form
Dear Sirs
Knowing you are producing plastic tile flooring, we would like to have some further
information on your product. During a recent visit to the Ideal Home Exhibition I saw
a sample of your plastic flooring. This type of flooring would be suitable for the ground
floor of many of our buildings, but I have not been able to find anyone who is familiar
with it. Would you please send me the following information:
24
1/ Which special preparation would be necessary for the under-

flooring?
2/ In what colors and designs can the tiles be supplied?
3/ Are the tile likely to be affected by rising damp?
4/ Would it be necessary to employ a specialist to lay the floor and, if

so, can you recommend one?
I shall appreciate your answers to these questions.

Yours faithfully
Example of a first enquiry from a foreign importer

Dear Sirs
We are interesting in your hand-made gloves and would like to have some more
information on this product. We learn from Spett Ditta Fratelli of Rome that you are
producing this product in a variety of natural leathers. There is a steady demand here
for gloves of high quality and although sales are not particularly high, good prices are
obtained.
Would you please send us a copy of your glove catalogue, with details of your prices
and terms of payment. For our further reference, would you please also supply samples
of the various skins in which the gloves are supplied.
Yours faithfully
Example of a routine requests for catalogues

Dear Sirs
Will you please send me a copy of your catalogue and price-list of portable transistor
sets and copies of any descriptive leaflets that I could pass to prospective customers.
Yours faithfully
25
Chapter 3: Offer Letter


3.1. Definition
The business offer letter is used to make a written offer for a business opportunity
to another company or an individual. This business letter spells out the details of the
offer and generally leaves it to the recipient to make a choice on whether to accept or
not.
3.2. Classification of Offer Letter
There are many types of offer letter, such as
(1) Routine Quotation: These quotation letters are called for and send in respect
of goods or any other item required in business in day-to-day business life. These letters
are almost of same type every time.
(2) Tabulated Quotation: The information in respect of price and other terms and
conditions delivered by giving several points or serial number is called Tabulated
Quotation or quotation in tabulated form. These letters are preferred where there is
demand or requirement of many items and are delivered generally in printed form.
These quotation letters are delivered with a covering letter.
(3) Firm offer: It is a offer where there is express promise to sell goods in clearly
stated words in a time bound manner. In this type of quotation letter, the seller clearly
writes the price and other terms and conditions specifically for acceptance by the
intending buyer within a stipulated or fixed period. These express offer made cannot be
withdrawn and so they are called firm offer.
(4) Estimate or Specification – These quotation letters comprise of statement containing
detailed description of work, material, estimated cost etc by the intending seller and so they are
called Estimate or Specification. These letters are generally used in practice by contractors for
making building or construction work. These are estimates and not exact figure and can be
negotiated by the intending buyer.
But now, we will present some of them which are used the most.
3.2.1. Quotation Letter:
3.2.1.1.Definition:
Quotation letter is the offer from seller side for goods to be sold at certain price,
sets the time of shipment, and specifies the terms of the sale and terms of the payment
and conditions to the intending buyer.
The prospective buyer is under no obligation to buy the goods for which a
quotation is requested, and supplier will not normally risk their reputations by quoting
for goods they cannot or do not intend to supply. This is not legally binding offer unless
26
it is coupled with the acceptance of the intending buyer as it becomes a contract

enforceable under the law.
Since the foreign buyer may not be familiar with the product, the description of it
in an overseas quotation usually must be more detailed than in a domestic quotation.
The letter can either be printed and sent by post to the client, or emailed / faxed direct
from the system if you wish.
3.2.1.2. Main content of a quotation letter:
Quotation letter is a business letter, structure of quotation letter like as business
letter, such as:
• Sender’s address
• Receiver’s address
• Date
• Sub:
• Ref:
• Yours faithfully
• Signature,
• Your name
Besides, a satisfactory quotation will include the following:
(1) The first basic point is expressing thanks to the enquiry made by the intending
buyer.
(2) There has to specific mention of goods, services etc.. by giving the name of its
brand or make, size, color, design etc with the desired quantity.
(3) There has to be specific and clear mention about the price of the item desired
by the intending buyer by giving price per item, per dozen, per gross etc. It should also
state so to what extra charges are included with the price like packaging, carriage,
freight, insurance, taxes etc. If there are any discounts then it has to be mentioned
specifically in the quotation letter. Mus to say if the price includes the costs of
transport, insurance and purchase tax , e.g. VAT (gross price) or none of them (net
price).
(4) There has to be clarification about terms of payment, whether it has to be
made through cash, cheque or draft etc.
(5) The terms of delivery has to be clarified as to when and where goods are to be
delivered.
(6) The period for which quotation is valid.
(7) In the end of the letter there has to be expression of hope that the quotation
would be accepted.
3.2.1.3. Useful expressions
There are two important aspects of a quotation letter and they are as follows:
calling for quotation and sending quotation .
27
(1) Calling for Quotation should be done by using any of the following opening and
closing sentences:
Openings:
 Please quote for
 Will you please send me a quotation for The supply of...
 We should be grateful (glad) if you would quote for
 We are writing to invite quotations for
 Please send us a pattern book and quote your lowest prices for
 Please send us samples

 We wish to have the following work carried out and should be glad if you
would submit estimate
Closings
 As the matter is urgent we should like to have imformation by the end of this
week
 If you can give us a really competitive quotation, we expect to place a large
order
 If your prices compare favourably with those of other suppliers we shall send
you an order
For sending quotations, the following opening and closing sentences could be used ---
Openings:
 Thank you for your letter of...
 We thank you for enquiry letter of...and are pleased to quoter as follow
 With reference to your enquiry of..., we shall be glad to supply...at the price of...
 We are sorry to learn that you find your quotation of...too high.
Closings
 We trust you will find our quotation satisfactory or reasonable and will favour
us with your order.
 We shall be pleased to receive your order, which will have our prompt and
careful attention.
 Please inform us by return whether we may book your order at the prices quoted
 We strongly recommend you to take advantage of this exceptional opportunity.
 As prices are steadily rising
We would advise you to place your
order without delay
28
 As your stocks of these good are limited

 As the prices quoted are exceptionally
low and likely to rise
3.2.1.4. Some tips and some samples of a successful quotation letter
Do you know why quotation fail? It’s simple. If you are like most businesses,
your quotations probably look like everyone else’s and they usually focus on the
price. If you spend valuable time presenting your quotations in this way, it will mean
one of two things:
• It will look so boring it might not even be read, or
• The reader will just skip down to the price and compare yours with their
other quotes
And probably, at that point, opt for the cheapest. That’s not what you want. You
need your quotations to be a successful sales letter, not a price list.
Write a letter not an invoice: If you make your quotations look and read like a
letter instead of an invoice, you have more chance of drawing your reader in to see why
your services or products are worth the money.
Experts agree that there is an easy-to-follow format to writing a quotations that
has more chance of success than what you are probably doing at the moment.
Make your quotations follow this order:
Remind them why you are writing – a general statement on what you are
offering. This will jog their memory and continue their relationship with you.
For example:
Dear Mr Smith
Thank you for speaking with me over the telephone last week. I now
have a much better understanding of what the Council requires and
understand the current constraints and reasons you are wanting to
purchase a park mower that is better suited to handle the work more
efficiently.
Recap on what’s been discussed so far – this is a very important sales point in
your letter. Tell them what they have told you. Your client must be sure you understand
exactly what they have asked you to do. Highlight the main points.
For example:
As you explained to me, the main area to be maintained by the new
mower is one park and two ovals which totals around 10-12 Ha in
area. These areas are currently being maintained by the council’s
29
slasher and out front mower. I certainly agree with you that using a
mower with twice the current cutting width will greatly improve the
Council’s efficiency!
As the manufacturer of the Olympic Park Mower, we can customise
the mower to suit your conditions and ensure what you purchase is
an efficient, economic and very effective unit. From our discussions
I have noted some of your specific requirements and have included
these in the pricing.
The Price – By this time your client should be confident in your products or
services. Tell them what the price is, but don’t make it stand out like a sore thumb.
Most quotations or quotations do this by underlining or bolding the price, or by placing
it as the last item on the bottom of the page. You do not want to build them up and them
hit them with a nasty price at the end.
Your price should sound like an investment not a cost; one which is obviously
going to benefit their organisation.
Give the total amount first, then, break it down if necessary, or outline the
benefits that are contained in that price.
For example:
The total investment for your Olympic Park Mower is only $13,090.
Let me define what is included: List all points to reiterate the
benefits that they will receive, whether it is product features, or
services rendered.
You have exactly what they need – this is where you tell them that you have
exactly what it is they need and what they are looking for. You can add a list of services
or product details here.
So let’s make a deal – give them a plan of what to do next. This is the last thing
that your reader will see, so tell them exactly what action to take, or what action you
will be taking. Show them how to get the ball rolling so they can take advantage of
your product or service as soon as possible. Present a suggested timeline.
For example:
Mr Smith, we are so confident that Imaginary Shire Council will be
totally satisfied with the Olympic TM371 Park Mower, we will offer
you a 100% money back Guarantee! If you are not totally satisfied
with the TM371 after three months from delivery, we will pick up the
mower and refund the full amount of the Councils paid invoice.
I will call you next week to clarify any parts of our quotations for
you. To ensure you a swift delivery, I will also confirm the
specifications of your mower and confirm with you the expected date
30
of the Council’s official order so we can include your TM371 into

our production planning.
I am looking forward to including Imaginary Shire Council on our
very satisfied customer list.
Best Regards
3.2.2 Offer
3.2.2.1 Definition:
An offer is very similar to a quotation letter, however, in offer letter, the seller is
legally bound to what he stated in the letter. This means once an offer letter is sent and
is accepted by the reader, the sender has no way to reject his previous offer.
In order to discriminate these two forms: quotation and offer letter, people base
on these criteria:
• A quotation does not have any time restriction: to say in another word, in
a quotation, the sender does not mention the period of time in which the
quotation is available. Meanwhile, in an offer letter, a restriction of time is
strictly required. For example: this offer is available from 1st June 2009 to
30th July only.
• In an offer letter, the writer usually adds the word “offer” in the letter so
that the reader know that this is a real offer, not any kind else of business
letter. On the contrary, in a quotation, the writer rarely writes this word.
Those are two main differences between a quotation and an offer. In the general,
an offer is not much different from a quotation except for those two points.
In the previous sections, we have been discussing much on quotation, and since
an offer is not much different from a quotation, we hereby will not repeat the general
rules of writing a offer (which is similar to a quotation mentioned above). We just give
some example of how an offer is written, adding those two differences in an offer letter.
3.2.2.2. Some samples of offer letter
Firm Offer:
Dear Sir
We were very pleased to receive your enquiry of 2nd July and now confirm our cabled
offer of this morning, as follows:
“Two hundred and fifty-six pounds per thirty-six metre piece FOB Manchester.”
We must stress that this offer is firm for three days only because of the heavy demand
for the limited supplies of this velvet in stock.
The material is of the very finest quality and we can assure you that so far as quality
goes you have nothing at all to fear from the similar materials of other manufacturers
either in this country or abroad. We feel sure you will realize that our quoted price is
very reasonable.
31
If you decide to accept our offer, kindly cable your acceptance.

Yours faithfully
Voluntary Offer: Sometimes, a company can send an offer without being asked
for. This cal a voluntary offer and it is quite similar to a sales letter.
Dear Sir
We are taking the liberty of sending you with this letter a copy of our current price list
for plastic handbags. The high quality of our products is well known and universally
acknowledged and we are confident that a trial order would convince you that, at the
prices quoted, the goods we are offering are excellent value for money.
From all list prices we allow a trade discount of 35% and a further special discount of
5%, making 40% in all, on orders received on or before 31st May. Under pressure of
rising costs we shall not find it possible to extend these favorable terms beyond that
date, so why not take advantage of them now and send us an immediate order.
We are offering you goods of the very highest quality on unusually generous terms and
would welcome the opportunity to serve you.
Yours faithfully
32
Chapter 4: Order Letter


4.1. Placing The Order:

4.1.1 Use of order forms:
Unlike quotations and sales letters, correspondence concerning orders is largely
routine. Sometimes there is no correspondence at all; instead, buyers use printed order
forms and sellers use printed acknowledgements. Odering on printed forms has a
number of advantages:
o The forms are pre-numbered and therefore easy to refer to;
o Important details cannot easily be overlooked;
o The general conditions under which orders are placed can be printed on the
back. ( A reference to these conditions must be made on the front, otherwise the
seller will not be legally bound by them.)
Others places by telephone should be confirmed in writing to avoid
misunderstanding.
4.1.2. Orders placed by letter:
The essential qualities of an order-letter are accuracy and clarity. Failure in either
of these may lead to trouble that cannot later be put right. When sending an order by
letter:
33
o Include full details of description, quantities and prices and quote catalogue
numbers, if any,
o State your requirements as to deleivery-place, date, mode of transport and
whether to be sent carriage paid, or carriage forward;
o Confirm the terms of payment agreed in preliminary negotiations.
4.1.3. Legal position of the parties:
A seller who has quoted is not legally bound to accept the buyer’s order, unless
the quotation was made as a firm offer. According to English law the buyer’s order is
an offer to buy and the arrangement is not legally binding until the seller has accepted
the offer. After that, both parties are legally bound to honour their agreement.
(a) The buyer’s obligations: When a binding agreement comes into force, the
buyer is required by law:
o to accept the goods supplied. Provided they comply with the terms of the order;
o to pay for them at time of delivery, unless there is an agreement to the contrary;
o to check the goods as soon as possible (failure to give prompt notice of faults to
the seller will be taken as acceptance of the goods).
(b) The seller’s obligations: The seller is required by law:

o to deliver goods exactly of the kind ordered, and at the agreed time;
o to guarantee the goods to be free from faults of which the buyer could not be
aware at the time of purchase.
If faulty goods are delivered, the buyer can demand either a reduction in price, or
replacement of the goods, or cancellation of the order. He may also be able to claim
damages.
Routine orders for standard goods are short and formal, but they must include
essential details concerning goods, delivery and terms of payment. Where the order
covers two or more items they should be tabulated. This lessens the chance of items
being overlooked.
4.1.4 Some samples of order letter
Example for routine orders:
Dear Sirs
Confirming the order we placed with you by telephone this morning, we wish you to
supply:
3 “Excelda Studio” Typywriter. Elite type, in pale blue.
At the list price of USD125 each, less 40% trade discount, carriage forward.
These machines are urgently required and we understand that you are arranging for
immediate delivery from stock.
34
Yours faithfully
To orders based on seller’s quotations, to avoid misunderstanding, prices quoted

should be repeated when orders are placed.
Example:
Dear Sirs
We thank you for your quotation of 4th June and shall be glad if you will supply, and
deliver not later than the end of this month:
100 reams of A2 quality Printing Paper, white, at 90p per kg, including
delivery.
Yours faithfully
When a covering letter is sent with an order form, essential details will be
contained in the form and additional explanations in the covering letter.
Example for covering letter with order form:
Dear Sirs
Your reference LB/AHB
We thank you for your letter of 5th July and enclose our order No 237 for four items.
All these items are urgently required by our customer. We therefore hope you will send
them immediately.
Yours faithfully
J B SIMPSON & CO LTD

18 Deansgate Blakpool
FY3 7JG
ORDER FORM
Order No 237
Nylon Fabrics Ltd 7 th July
19…
18 Brazennose Street
Manchester
M60 8AS
Qty Please supply: Catalog Price (net)

35
Item ue No.
25 Bed Sheets, 106 cm, 75 USD 2.50 each

blue
25 82 USD 3.00 each
do. 120 cm, 117
50 USD 0.90 each
primrose
50 121 USD 0.90 each
Pillow Cases, blue
do. primrose
For J B SIMPSON & CO LTD
W James
Serectary
When a buyer places a first order with a supplier of whom he has little
knowledge he often tries to obtain satisfaction by suggesting that more important orders
may follow. He will also submit references if these have not already been given in the
preliminary negotiations.
Example for Order from a new customer

Dear Sir
Thank you for your letter of 12th June sending us patterms of cotton prints. We find both
quality and prices satisfactory and are pleased to give you and order for the following
items on the understanding that they will be supplied from current stock at the prices
named:
Quantity Pattern No Prices (net)
30 mettres 72 75p per mettre
We expect to find a good market for these cottons and hope to place further and larger
orders with you in the near fulture.
Our usual terms of payment are one month from date of invoice and we hope they will
be satisfactory to you. Meanwhile, should you wish to make eaquiries concerning our
financial standing, you may refer to the following manufacturers, with whom we have
had dealings for many years:
J G Gartside & Co, Lees, Oldham;
John Hughes Ltd, Rochdale
36
Yours faithfully
Sometimes the buyer will seek to protect himself by making his order subject to
certain penalties should the terms of the contract not be fulfilled.
Example for Order with conditions attached:
Dear Sirs
Thank you for your letter of 22nd April forwarding booklet with details of your range of
wrist watches.
We are very interested in the different types of watches you offer and have decided to
place a trial order for the following, on the terms stated in your letter, but only if you
can guarantee despatch in time to reach us by the end of this month.
100 “Popular” Watches @ USD 12.75 each
100 “Regent” Watches @ USD 18.50 each
100 “Aristocrat” Watches @ USD 32.60 each
We places this order on the clear understanding that the consignment is dispatched in
time to reach us by 31st May, and reserve the right co cancel it and to refuse delivery
after this date.
We suggest payment by bill of exchange drawn on us at 30 days after sign. Please say
whether this is agreeable to you.
Yours faithfully
4.2. Acknowledging the order:
When you receive an order that cannot be met at once acknowledging it straight
away. For small, routine orders a printed acknowledgment or postcard may be enough,
but a short letter stating when delivery may be expected is better and helps to create
good will. If the goods ordered cannot be supplied, write explaining why and, if
suitable substitutes are available, offer to supply them.
When delivery to regular customers can be made immediately, the seller sends an
invoice, sometimes with the goods and sometimes separately. The addition of a printed
note at the foot, thanking the customer and hoping that he will find the goods
satisfactory, is a worthwhile courtesy. When the invoice is sent separately from the
goods it serves as an advice note.
Where the order does not carry a number, refer by name to the goods ordered-in
general terms if there are a number of items.
“First” orders, that is orders from new customers, should most certainly be
acknowledged by letter. The letter should:
(i) express pleasure at receiving the order;
(ii) add a favourable comment on the goods ordered;
(iii) include an assurance of prompt and careful attention;
37
(iv) draw attention to other product likely to be of interest;

(v) hope for further orders.
When the goods ordered cannot be delivered immediately:
(i) apologize for the delay;
(ii) explain the reason;
(iii) hope that the customer is not being inconvenienced unduly.
(iv) State when delivery may be expected, if this is possible.
4.3. Declining the order: There are times when a seller does not accept the buyer’s
order, as for example:
(i) where he is not satisfied with the buyer’s term and conditions;
(ii) where the buyer’s credit is suspect;
(iii) where the goods are not available.
Letter rejecting orders must be written with the utmost care and with an eye to good
will and fulture business. When sending such letters:
(i) regret your inability to meet the buyer’s needs;
(ii) propose an alternative product, if one is available;
(iii) hope for the opportunity to serve him another time.
When the seller cannot grant a request for a lower price, he should give reasons.
Example for seller refuses price reduction:

Dear Sirs
We have carefully considered your counter-proposal of 15th August to our offer of
woolen underwear, but very much regret that we cannot accept it. The prices we
quoted in our letter of 13th August leave us with only the smallest of margins, they are
in fact lower than those of our competitors for goods of similar quality.
The wool used in the manufacture of our “Thermaine” range undergoes a special
patented process that prevents shrinkage and increase durability. The fact that we are
the largest suppliers of woolen underwear in this country is in itself evidence of the
good value of our products.
If, having given further thought to the matter, you feel you cannot accept our offer, we
hope it will not prevent you from approaching us on some other occasion. We shall
always be very happy to hear from you and will carefully consider any proposals likely
to lead to business between us
Yours faithfully
4.4. Suppliers’ counter-offers:
38
When a seller receives an order which he cannot meet for some reason, he may
take one of the three following courses:
(i) he may send a substitute;
(ii) he may make a counter-offer;
(iii) he may regretfully decline the order.
He will follow the last-named course only if he has no other choice. Whether or
not to send a substitute without first obtaining the buyer’s consent is a matter for careful
judgment, since there is always the risk that the customer may be annoyed to receive
something different from what he ordered. Except where the customer is well known, or there
is clear need for urgency, it is better to follow the sound practice of making a counter-offer. But
if goods are sent as substitutes, they should be sent “on approval”, the seller accepting
responsibility for carriage charges both ways.
Example for seller sends a substitute article:

Dear Sir
We were glad to learn from your letter of 10th April that you had decided to place a large order
for a number of the items included in our quotation.
All the items ordered are in stock except the twenty-five cushion covers in strawberry pink.
Stocks of these have been sold out since we quoted for them and the markers inform us that it
will be another four weeks before thay can send replacements.
As you stated in your order that delivery of all items is a matter of urgency, we have substituted
covers in deep orange, indentical in design and quality with those ordered. They are rich-
looking and most attractive and very popular with our other customers. We hope you will like
them, but if not, please return them at our expense. We shall be glad either to exchange them or
to give you credit.
All items ordered are being sent to you today by passenger train and should reach you
tomorrow or the day following. We hope you will be please with them.
Yours faithfully
39
Chapter 5: Claim and reply to claim


5.1 Claim letter:

5.1.1 Definition:
Claim letters are the letters of demand one writes while making a claim against
expenses, and physical and mental trauma caused to him/her by a person’s negligence
due to which they had an accident. You may be full of righteous anger at the wrong and
injustice that you have suffered, and may be still suffering, as a victim of an accident.
However, it would do to understand here that hot-headedness is a virtue definitely not
appreciated in the matters of accidental claims, at least in claim letters.
Ideally, everything runs smoothly in the operation of an organization –no
mistake, no problems, no defects, and no misunderstandings. However, even in the
best-managed organizations, dissatisfactions are bound to occur. In recent years both
buyers and sellers are more aware of problems caused by business errors. When a
product or service does not meet customers’ expectations, the customers are
disappointed and usually complain.
Their complaints should not be called complaint letters, because complaint
connotes irritation, unpleasantness,negativism, and even anger. Using a word with
40
such negative connotations could lead to a bad attitude toward customers. Letters about
such complaints should be called claim letters.
Countless aspects of business dealings can break down, but the most common
causes for claims are:
1. an incorrect bill, invoice, or statement
2. a bill for merchandise ordered but never received;
3. delivery of unordered merchandise;
4. delivery of incorrect merchandise;
5. delivery of damaged or defective merchandise
Two other more specialized types of claims are:
1. a request for an adjustment under a guarantee or warranty;
2. a request for restitution under an insurance policy.
A claim is written to inform the company of the problem and suggest a fair
compensation. No matter how annoying the nature of the problem, how great the
inconvenience, the purpose of a claim is NOT to express anger, but to get results.
Therefore, it is important to avoid a hostile or demanding tone. A claim must be calm
and polite though, of course, also firm.
A claim should begin with the facts, first explaining the problem such as the
condition of the merchandise or the specific error made. Then all the necessary
details should be described in a logical order. These details may include the order
and delivery dates, the order or invoice number, the account number, the method of
shipment, etc. A copy of proof of purchase, such as a sales slip or an invoice, should be
included whenever possible. (Always, of course, keep the original.)
In most cases, and especially in your first letter, assume that a fair adjustment will
be made, and follow the plan for direct requests. Begin with a straightforward statement
of the problem, and give a complete, specific explanation of the details.
Politely request specific action in your closing, and suggest that the business
relationship will continue if the problem is solved satisfactorily.
5.1.2. An Ideal Claim Letter
Claim letters must calmly state exactly what you require, why, and mention all
the exact details of the accident. Then you must mention point by point, how it has
affected your life, and in what ways. You must mention all the various medical
expenses you have to bear, the damages caused to your property as a result of the
accident, and the physical and emotional trauma you might be facing as a result of the
accident. You should also include the testimonial documents of proof validating all
your claims. If possible, mention your policy number in the claim letter so that the
recipient (usually the adjuster of the defendant) can make some quick references if he
needs easily. Right at the top of the letter, mention the purpose of the letter, and the
date of the fateful event. Make sure that claim letters are sent within the period when
they’re valid; else they’ll be ignored.
41
5.1.2.1. Language and Content

The language of claim letters must be lucid and proper, with no obnoxious
spelling mistakes. You could ask someone you know or an expert to proof read your
claim letter. The language must suggest that while you are hurt very badly and would
want to claim compensation, you are also a very fair person who would never try to
claim what isn’t theirs. You must appear level headed and reasonable, and not angry or
psychotic. You should also indicate exactly, the total amount in Euros or pounds of the
claim you are making.
The tone of the letter must be calm and honest, not conceited and affected. Please
don’t sound like you are mad at the person reading the letter – there is a good chance
that the person who is actually reading the letter is a sweet old dear who would never
hurt a fly. Be impartial and dispassionate, while at the same time, being firm on the fact
that you are suffering unjustly, and need to be compensated. You could take care of this
by using mild words, and not impassioned declarations. At the same time, make sure
that the letter makes your point, and doesn’t make you look like a meek old thing feebly
trying hard to survive.
Claim letter should contain the following elements:
1. A clear explanation of what has gone wrong. Give details like- date of purchase,
arrival of goods order nos., amount paid, colour, size, make.
2. A statement of the inconvenience caused or the loss suffered as a result of the
mistake
3. An appeal to the reader’s sense of fair play, honesty, professional pride, with a
view to motivating him to take necessary action.
4. A statement of what adjustment you would consider fair.
5.1.2.2. How to write effective claim letter
At the beginning of your letter, indicate that you are making a claim and specify
the type of claim you are making (e.g., an insurance claim).
State the policy number, if applicable.
Describe the specific circumstances or details of the claim (for example, that a
product is defective or the details of an accident). Give all relevant facts concerning the
claim.
Indicate the dollar amount you are claiming or what action you would like the
reader to take and the date by which you expect the action to be taken.
Refer to any documents you are including with your letter, including claim forms,
repair estimates, warranty, or records or receipts. Ask if there is any other information
or documents or forms you need to send.
If you are using some of the enclosed documents as evidence to substantiate your
claim, specifically mention the content of the documents and illustrate how they
support your claim.
42
Indicate by when you would like to receive a reply to your letter and include
contact information that will allow the person to easily reach you.
You may want to thank the reader for his/her (anticipated) help before ending
your letter.
5.1.2.3. Claim letter tips:
Remain courteous and respectful. Even if you feel you have been wronged,
maintain a professional, though assertive, tone at all times.
Send your claim letter within the prescribed time period so that the claim will be
valid.
If there are any necessary forms, etc., that you need to fill out or send, include
them with your letter for faster approval.
Clearly state what it is that you hope to accomplish in sending your claim letter.
5.1.3. Some samples of claim letter:
Claim concerning quantity:

Dear Sirs
We thank you for so promptly delivering the gas coke ordered in 20th March, but we
feel very sorry to notice that we have not received enough as we had ordered. In our
order No 861 on 1st March, we ordered five tones in 50kg bags. However, only eighty
bags were delivered by your carrier. This shortage has caused many difficulties for
our company as we can not deliver sufficiently and punctually to our customers. Up to
now, we have received many claims for this insufficient delivery.
We understand that this is a peak period for this product and your company has to
deal with many other orders which may in turn lead to this shortage. We still need the
full quantity ordered and shall be glad if you arrange to deliver the remaining twenty
bags no later than 30th March. We have attached a copy of our original order on 1st
March so that you can refer to and make the next delivery sufficiently.
Yours faithfully
Claim concerning non-delivery

Dear Sirs
43
We feel sorry to notice that up to now, 23rd July, we have not yet received any of 100
fax machines model PERFECTION 660. In our ordered in 30 th May, we ordered these
fax machines and your company offered a delivery within 30 days which made it 30th
June. However, on that date, we did not receive any delivery from your company. We
called your representative and he promised to deliver within the next 20 days which
means no longer than 20th July. Today is 23rd July and we still received nothing. This
late delivery has caused us a big loss. We are claimed to compensate for not being
able to deliver these fax machines to our customers.
Since our companies have been dealing very well with each other no less than 5 years,
we understand that this late deliver is totally out of your purpose. However the order
we made in 30th May is now no longer valid and we have to ask for a discount of 20%
for our next order so that we can share this loss and keep our business smooth in the
future. We attach with this letter a copy of our order in 30th May and our contract
No132 for your reference.
Yours faithfully
5.2. Adjustment Letter

5.2.1. Definition:
An adjustment letter is the reply to a claim letter. In general, the best attitude is to
give the customer the benefit of the doubt. Most persons are honest in their claims, and
it is usually better to make the desired adjustment than to risk losing a customer.
Even though your firm’s adjustment policy may be generous, the ultimate success of
your good-news adjustment letters depends not only on what you say but also
on how you say it. Always Choose neutral or positive language in referring to a
complaint.
Whether or not your company is at fault, even the most annoying or demanding claim
should be answer politely. An adjustment letter should NOT be negative or suspicious;
it must NEVER accuse the customer or grant any adjustment grudgingly. Remember,
your company’s image and goodwill are at stake when you respond even to unjustified
claims.
If we receiveed a claim letter, there would be two possibilities:
1. Accepting the claim
If we are sure that we are at fault. If it is related to goods/ products, we are sure that the
defects are due to poor quality control or other manufacturing process
2. Rejecting the claim
44
We could reject the claim, if the cause of the problem were beyond our responsibility.
For example, the defects were caused by careless handling unloading process.
In handling claims, both parties shoud have goodwill to settle the problem objectively.
The following stages have been arranged systematically to help you write letters
replying to claims or better known as adjustment letters. Som examples of phrases or
expressions are inluded for your reference.
Accepting the Rejecting the

claim claim
Opening Opening
(Acknowledging receipt of a claim (Acknowledging receipt of a claim

letter) letter)
Apologising for the

Regreat at dissatisfaction
fault/error
Accepting the claim Rejecting the claim
Explaining the cause of error/ Giving reasons for rejecting the

problem or investigating the problem claim
Proposal to settle the Proposal to settle the

problem problem
An offer to send replacement, discount

Offering goodwill to share the loss
or repair the goods for free
If other parties like shipping company, transportation company, fumigation company,

insurance company are involved or at fault, inform the claimer to contact that party
Ending or closing Ending or closing

the letter the letter
45
5.2.2. Some Expressions or Phrases That Are Frequently Used To Reply Claim
Letters
Acknowledging receipt of a claim letter
o Thank you for your letter of … regarding / concerning / in connection
with…
o With reference to your letter of … about / relating to …
o We refer to your letter of ...
Apology for the error or fault
o Please accept our many apologies for the trouble caused to you by this
error.
o We must apologise for …
o We sincerely apologise for …
o Please accept our apologies for …
o We would like to apologise for the error made by our company in
(verb+ing)
Accepting the Claim
46
o We agree that the usual high standards of our products / services were
not met in this instance.
A short explanation of the fault
o Introductory phrase
 As a result of our investigation, we found that...
o Causes
 The error was caused by … / was due to … / was owing to ...
 Apparently, the problem was the result of … / resulted from …
 The cause of / reason for the mistake was …
o Effects
 As a result …
 This led to …
 Consequently …
o Solutions
 We have modified / changed our ...
 We have implemented a new system to...
 To prevent re-occurrences we have set up a ....
o Assurances
 We assure you that this will not happen anymore.
Investigation to be made
o We are currently investigating the cause of ...
o We will investigate the cause of...
Proposal to settle the difficulty
o Will you please tell us what settlement would be most acceptable to
you?
o As a gesture of our regret, we are willing to …/ we would like to … / are
prepared to...
o To show our goodwill, we will …
An offer to send a replacement, give a discount, repair the items etc.
o To compensate you to a certain extent for the trouble we have caused
you, we will grant you a special discount of 3% for your next order within
the amount of $20,000
o We have dispatched the new items by express courier. They should
arrive in a few days.
47
o We have shipped the replacement goods and we trust this will be up to

your wishes.
o To show our goodwill, we would like to offer you an interesting
discount on your next order with us.
Regret at dissatisfaction
o While we can understand your frustration, ...
o We understand how disappointing it can be when your expectations are
not met.
Rejecting responsibility for the problem leading to the claim
o We assume no responsibility in your claim.
o However, we are no less sorry for the inconvenience you have been put to and
shall be glad to do anything in our power to help you out of the situation.
o I regret to inform you that …
o I am afraid that …
o Unfortunately, I must point out that …
Reasons for the rejection
o As the goods were packed with the greatest care, we can only presume that
the case has been roughly handled
o This is because the guarantee period has expired.
o This is due to the fact that the bad weather had forced shipping company to
delay the departure of the feeder vessel .
If another party / person / company / organisation is to be responsible or involved,
inform the complainer to contact that party
o We therefore suggest that you contact...
o Therefore we ask you to lodge your claim with ..... ( company )
Closing the letter aiming at maintaining / gaining the goodwill of the customer
o We hope that this will settle the mater to your full satisfaction and that our
friendly connection will continue as before.
o We look forward to receiving your futurer orders, and assure you that they
will be filled correctly.
o We apologise for the inconvenience this business has caused you and assure
you of our best attention to your future orders.
Claim Letters are mostly written in a negative tone. Most of claimers are
sometimes so annoyed or dissatisfied with the issue that they are not able to self-
control.Consequently, they will not consider choosing the positive or negative tones
( diction ) in the claim letters. It is recommended that negative tones as mentioned in
48
the list below be avoided and replaced with the positive tone. Focusing on the solution
is much better than expressing your feeling. Business is business. Profit is the most
important factor in business.
Negative
• your claim
• failure
• problem
• the lack of
• too many
• trouble or problem
Positive
• your comment
• operation
• issue
• the number of
• the large number of
• inconvenience
5.2.3 A sample of adjustment letter:
Dear Sir
We are very sorry to learn that your letter of 15th August that the carpet supplied to
your order No C 395 was damaged when delivered.
Our head packer informs us that the carpet was first wrapped in heavy oiled
waterproof paper and then in a double thickness of jute canvas. Under normal
conditions this should have been enough protection. It is, however, evident that
transport by rail calls for special packing precautions and we are grateful to you for
pointing this out. In all future consignments by rail end-packings will be specially
reinforced and this we hope will prevent any future damage.
We realize the need to reduce your selling price for the damaged carpet and readily
agree to the special allowance of 10% which you suggest.
Yours faithfully
49

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1

Ministry of Education and Training

Syllabus: IMPORT-EXPORT MANAGEMENT

GROUP 7-Foreign trade 1

Every business requires communication which extends the exchange of

Chapter 1: The structure of a business letter

1.1. Essential Qualities

8. Write effectively – by using simple language, by being consistent and precise.

(a) Unnecessary adjectives and adverbs:

- The true facts are as stated. ( A fact is a thing known to be true.)

Instead of Payment of their account will be

Watson will pay their account next

enclosed please find as soon as you can

Instead of accomplish approximately communication

purchase letter require ask

Wherever possible, prefer the single word to elaborate phrases:

(b) Long and short sentences

- Subject + Predicate + Object

Emphasis is also achieved by using It is, It was to introduce statement.

12. Check your letter

TELEGRAMS AND LETTER TELEGRAMS

What is termed “telegraphic English” may also be used.

1.3. Parts of the letter:

1.3.3. The inside name and address:

(ii) For limited companies and other corporate bodies,

Chapter 2: Enquiry Letter

1/ Which special preparation would be necessary for the under-

2/ In what colors and designs can the tiles be supplied?

3/ Are the tile likely to be affected by rising damp?

4/ Would it be necessary to employ a specialist to lay the floor and, if

I shall appreciate your answers to these questions.

Example of a first enquiry from a foreign importer

Example of a routine requests for catalogues

Chapter 3: Offer Letter

it is coupled with the acceptance of the intending buyer as it becomes a contract

 Please send us samples

 As your stocks of these good are limited

of the Council’s official order so we can include your TM371 into

If you decide to accept our offer, kindly cable your acceptance.

Chapter 4: Order Letter

4.1. Placing The Order:

(b) The seller’s obligations: The seller is required by law:

To orders based on seller’s quotations, to avoid misunderstanding, prices quoted

J B SIMPSON & CO LTD

Qty Please supply: Catalog Price (net)

25 Bed Sheets, 106 cm, 75 USD 2.50 each

For J B SIMPSON & CO LTD

Example for Order from a new customer

(iv) draw attention to other product likely to be of interest;

Example for seller refuses price reduction:

Example for seller sends a substitute article:

Chapter 5: Claim and reply to claim

5.1 Claim letter:

5.1.2.1. Language and Content

5.1.3. Some samples of claim letter:

Claim concerning quantity:

Claim concerning non-delivery

5.2. Adjustment Letter

Accepting the Rejecting the

(Acknowledging receipt of a claim (Acknowledging receipt of a claim

Apologising for the

Accepting the claim Rejecting the claim

Explaining the cause of error/ Giving reasons for rejecting the