2297 Front Street

Phoenix, Arizona 99075

April 24, 2010

Dear Madam:

Two months ago you purchased a physical fitness and training program from our gym. This program is a twelve-week, four-times-a-week intensive course with one of our expert trainers. At that time, you promised to pay $500 for this service, which we allowed you to begin without a deposit.

Five weeks have passed and we are disappointed that we have not received any money from you. Perhaps it has slipped your attention, and we would like to give you the opportunity to fulfill your obligation to us.

Please call our Accounting Department immediately and let us when we can expect payment.

Yours truly,

Ms. Sarah Lambert, Manager

Accounting Department

cc. (carbon copy) Collections Office

Practice Drills

1. Give some variations of Yours truly.

2. What is the difference between Yours truly and Best regards?

3. What does the expression I look forward to mean?

4. What is the abbreviation for carbon copy?

5. What is the abbreviation of electronic mail?

6. Most business letter salutations begin this way: ___________.

7. When you are sending a letter to a superior, such as a judge, a teacher, or diplomat, you might sign your letter: ____________submitted.

8. Friends and relatives usually sign off this way: ____________.

9. When you are sending regards, you say: __________regards.

10. What is a common way to end a business letter?

11. Read and translate the following business letters, give brief summaries of them:

Business letter 1

UNITED DENTAL CARE CORP.

208 Eastside Road

Columbus, Ohio 37891

November 9, 2011

Mrs. F. Jones

Marcus Drugstore

15 Ellison Place

Mansfield, Ohio 37048

Re: CLAIM ON TOOTHPASTE QUALITY

Dear Mrs. F. Jones

It is upsetting to learn that you have problems with our toothpaste.

Tony Mailer, our representative, will meet you on Wednesday morning, 15 November to investigate the problem. He will take the samples which will be forwarded to our Quality Control Department for analysis.

We assure you that the problem will be promptly resolved to your satisfaction. Please accept our apologies for inconvenience.

MICHAEL RAINBOW,

VICE-PRESIDENT

MR

Business letter 2

FLANAGAN’S DEPARTMENT STORE

12207 Sunset Strip

LosAngeles, California 91417

June 7, 2011

Ketchum Collection Agency

1267 Hollywood Boulevard

Los Angeles, California 91401

ATTENTION: MRS. TERRY ROBERTS

Gentlemen:

Subject: Mr. Gary Daniels, Account #69 112 003

We would like to turn over to your services the account of Mr. Gary Daniels, 4441 Natick Avenue, Sherman Oaks, California 91418. The balance on Mr. Daniels’ account, $829.95, is now 120 days past due; and, although we have sent him four statements and five letters, we have been unable to collect his debt.

Mr. Daniels is employed by West Coast Furniture Showrooms, Inc. He banks at the Natick Avenue branch of Third National City Bank and has been a customer of ours for four years. We have enclosed his file for your reference.

We are confident that we can rely on Ketchum as we have in the past. Please let us know if there is any further information with which we can furnish you.

Sincerely yours,

FLANAGAN’S DEPARTMENT STORE

Martha Fayman

Credit Manager

MF/wg

Enclosure

cc Mr. Norman Hyman