7. The Body of the Letter

The letter should contain the actual information and deal with one specific subject. It should be simple and clear, polite and sincere, concise and brief. It is essential and important to begin a new paragraph for a new aspect of the subject; it makes the letter clearer and helps the person who receives it to answer point by point.

If several paragraphs deal with the same subject they should fit together smoothly. This is done either by numbering the paragraphs or by using connective words, such as:

so, therefore, in this way -

as a result -

on the other hand -

on the contrary -

otherwise -

nevertheless -

however, still, yet, but, as -

in short -

also, in addition, besides -

and some others.

8. The Closing paragraph

It contains a statement of the writer’s intentions, hopes, and expectations about future actions, i.e. it serves as a summary of what has been dicussed before and what is going to be the next step.

e.g.

We look forward to hearing from you soon.

We are looking forward to your favourable reply.

Your early reply will be appreciated.

We hope to establish fruitful business relations with your company.

9. The Complimentary Close

It is a polite way of ending a letter. The usual ending for a business letter is

Yours faithfully (this is the form most frequently used) or Yours truly or Yours very truly. In more personal letters you use Yours sincerely.

Sometimes these endings are preceded by a phrase like:

I am or

We remain

If the closing paragraph begins with a participle it must be followed by such a phrase,

e.g.

Awaiting your instructions,

We are,

Yours faithfully,

or: Thanking you for your assistance,

We remain,

Yours truly,

10. The Signature

It is always written, but as many signatures are not always easy to read, the name is often typed under the signature,

e.g.

Yours faithfully,

Signature

W. Kaufmann

Generally a director or a principal of the firm signs all important letters, writing his name beneath the typed name of the firm,

e.g.

Yours faithfully,

Weavewell Woolen Co. Ltd.

S. RUSHTON

Director

If a manager or the head of a department signs for the firm he will do it like this:

For Weavewell Woolen Co. Ltd.,

B. HAMMOND

Export Manager or

per pro Weavewell Woolen Co. Ltd.,

G. BROWN

Office Manager

(per pro or often just p.p .stands for the Latin per procurationem and means that the person is authorized to sign for the firm. For and on behalf of has the same meaning; both forms are frequently used on cheques, bills of exchange and other documents).

11. Enclosures and postscripts

If there is an enclosure to the letter it should be indicated by typing “Enc” in the bottom left-hand corner of the letter below the Signature. If there is more than one you should indicate the number of enclosures, the names of the documents in them, and the number of pages.

e.g.

Enc: Specification №, 12/35 (4pages)

Enc : (3) Invoice

Bill of Lading

Insurance Policy (6 pages)

If there are copies of the letter to be sent to other addresses it is indicated under the Enclosure :

Copy: Ukrainian Trade Delegation

c.c. Kiev Private Bank

Ukrainian Trade Delegation

Postscript is used as an emergency not as a normal thing. Otherwise it is considered as a bad organization of the letter. Postscript is abbreviated to PS (not P.S.)