Business letters can be directed to individuals or to other businesses. Writing to these different audiences requires different styles.

• Use standard format for date, return address, and inside address. Be sure that company letterhead includes all information necessary for the individual to reply to you; if it doesn't, include this information in the return address.
• Use the recipient's formal, professional name and title in the inside address, even if you know him or her and will be less formal in the salutation.
• Remember that a comma following the salutation is less formal than a colon.
• In most cases, personal business letters should not use a SUBJECT or RE heading before the body of the letter. This is useful for interbusiness letters, but can be too impatient and urgent for personal business letters.
• State your reason for writing in the opening paragraph of the letter, so the recipient understands the issue right away. If you are presenting findings or recommending action, be sure this is apparent immediately.
• In general, try to keep the letter to a maximum of three paragraphs. If this is not possible, review your purpose in sending the letter.
• Do not rely on tables and charts to explain issues to your reader. Always supply a clear, concise written summary.
• Proofread your finished letter for the following stylistic concerns: Completeness, Coherence, Conciseness, Concreteness, Consideration.
• Proofread your finished letter for the following mechanical concerns: typographical errors, spelling errors, grammar errors, legible font, pleasing page arrangement.
• Be sure to use an appropriate closure. "Sincerely," is a conventional phrase to use; if you know your reader personally, you may wish to use a more personal closure.
• Include a "cc" notation if the letter has been sent to other recipients.
• Do not use the "PS" notation for afterthoughts. You may wish to use it sparingly to highlight an idea or express a less formal idea, but if you find you have forgotten key information, retype the letter.

• Use standard format date, return address, and inside address. If company letterhead doesn't include all information necessary for a reply, be sure to include it in the return address.
• Use the formal, professional titles of all recipients, even if you know some or all of them well.
• In formal interbusiness letters, a colon should follow the salutation, rather than a comma.
• A SUBJECT or RE heading should precede the letter. This heading can come immediately below the salutation (before the first paragraph of the letter), or it can come between the internal address and the salutation. You should double-space around the heading.
• The heading does not need to be a full sentence. It should be a concise statement of the issue at hand.
• SUBJECT headings are often used in companies to file letters and memos by subject. The SUBJECT heading should therefore concern the most important idea in the letter or memo.
• The opening paragraph of the letter should briefly outline the issue at hand, and should introduce whatever key findings, recommendations, or requests are being made.
• You may wish to use bullets or numbering to outline an argument.
• Do not rely on tables and charts to explain findings. Always supply a clear, concise written summary
• Proofread your finished letter for the following stylistic concerns: Completeness, Coherence, Conciseness, Concreteness.
• Proofread your finished letter for the following mechanical concerns: typographical errors, spelling errors, grammar errors, legible font.
• Be sure to use an appropriate closure, such as "Sincerely…" Always provide contact information and state your openness to further inquiries.
• Include a "cc" notation if the letter has been sent to other recipients.
• Do not use a PS notation.