A letter is 'a conversation by post'. A business letter is a commercial conversation by post and has its own norms and formats. This book has sample letters on all conceivable subjects and is a handy guide for the busy businessman or the student, or in fact, for any person who needs to write a letter. There is also a section on election mail or e-mail, as it is popularity called. Useful and timely, it includes several letters which are illustrative of this new gene of business correspondence. Every section is preceded by a descriptive paragraph which explains the specific type of letter and highlights is salient features