Business correspondence

Министерство транспорта   Российской Федерации 

Федеральное государственное бюджетное 

образовательное учреждение высшего образования  

«Российский университет транспорта (МИИТ)» 

 
 

Кафедра «Иностранные языки - 4» 

 
 
 
 
 

Ю.Ф. Найденова 
Н.Д. Овчинникова 

 
 

BUSINESS CORRESPONDENCE 

 
 
 

Учебное пособие 

 
 
 
 
 
 
 
 

Москва - 2018 

Министерство транспорта Российской Федерации 

Федеральное государственное бюджетное 

образовательное учреждение высшего образования 

«Российский университет транспорта (МИИТ)» 

 
 

Кафедра «Иностранные языки - 4» 

 
 
 
 

 

Ю.Ф. Найденова 
Н.Д. Овчинникова 

 
 

BUSINESS CORRESPONDENCE 

 

Учебное пособие 

для  

студентов технических специальностей  

ИТТСУ 

 
 

       
 
                                        Москва – 2018 

УДК 42 
Н 20 
 
Найденова 
Ю.Ф., 
Овчинникова 
Н.Д. 
BUSINESS 

CORRESPONDENCE: Учебное пособие – М.: РУТ 
(МИИТ), 2018. – 72 с. 
 

Учебное 
пособие 
предназначено 
для 
курса 

«Английский язык в деловом общении» и рассматривает 
одну 
из 
форм 
делового 
общения 
– 
деловую 

корреспонденцию – с точки зрения ее эффективности в 
контексте различных национальных культур. 

Теоретические 
положения 
иллюстрируются 

многочисленными примерами деловых писем. Вторая часть 
пособия включает письма для тренировки навыков перевода 
с английского языка на русский. 
 
 

Рецензенты: 
К.ф.н., доцент кафедры   «Международные   
отношения и геополитика транспорта»  
ИМТК РУТ (МИИТ)  Е.Ю. Соколова 
 
Руководитель центра Иностранных языков 
Стар Инглиш  О.В. Миронова 

 

© РУТ (МИИТ), 2018 

 
 

PART I 
I PARTS OF A BUSINESS LETTER 

     There are many parts to the business letter — some required, 
some optional. This chapter will review those parts and their 
order. 
    The parts of the business letter follow: 
1. Letterhead or Heading 
2. Date 
3. File Number (optional) 
4. Confidential (optional) 
5. Inside Address 
6. Attention Line (optional) 
7. Salutation (optional) 
8. Subject Line (optional) 
9. Body of the Letter 
10. Complimentary Close (optional) 
11. Signature 
12. Added Information (optional) 
13. Postscript (optional) 
14. Mailing Instructions (optional) 

Letterhead 

Most business letters originating from a firm are written on 
the firm’s letterhead. If you are writing a personal business letter 
or your firm does not use letterhead, then you need to include 
your firm’s address in the heading (see Chapter 3 for the various 
formats). 
  
Date 

When you are using a heading instead of letterhead, place 
the date on the first line and the address on the subsequent lines 
as follows: 

September 9, 20XX 
359 Longview Road 
Mt. Vernon, IL 65676 
This should be the date the letter is written. Be sure to write out 
the month and to include both the date and year for adequate 
reference. 

File Number 

On occasion, you may wish to include the file number of the 
project, case or order that the letter refers to. The file number 
should be physically separated from the date by two spaces and 
from the part that follows (Confidential or Inside Address) by two 
spaces. 

Confidential 

Use this word when the person to whom the letter is addressed 
is the only one who should read the letter. Physically separate the 
word from the rest of the letter by two lines. To assure 
confidentiality, include the word “Confidential” on the envelope. 

Inside Address 

This should include the name of the person you are writing, 
the person’s title (if available), the name of the firm and the 
firm’s 
address. 

Attention Line 

This is used when you do not know the name of the person 
you are writing and the letter is addressed to the firm. For 
example, the attention line may say, “Attention: Head of 
Accounting.” It may also be used when you know the name of 
the person you are writing but are unsure of the title. The 
attention line may say, “Attention: Customer Service,” thus 
indicating to the person receiving the letter that the letter also 

needs to be routed to the customer service department. Another 
way of doing this is to use the attention line and send copies of 
the letter to the appropriate department. 

Salutation 

The salutation is used in all formats except the Simplified Letter 
and the Memo. The following are salutations used in American 
business letters: 
• Dear Sir: 
• Dear Madam: (may be followed by title, such as Dear 
Madam Chairperson:) 
• Gentlemen: 
• Ladies: 
• Dear Mr. Bryan: 
• Dear Ms. Gray: 
• Ladies and Gentlemen: 
• Dear Personnel Director: (a gender-free title) 
• To Whom It May Concern: or TO WHOM IT MAY 
CONCERN: (use this form as a last resort) 

Caution: You must determine the appropriate choice, 

given your reader and the situation. If you are uncertain about 
your reader’s gender, avoid assuming gender in the salutation. 
Use your reader’s name whenever you know it. Researchers 
discovered that people are more likely to read a letter with their 
names in the salutation. 
One of the problems you may run into is writing to a person 
with a name that is not gender specific; for example, the name 
Terry. The simplest solution in the salutation is to say, “Dear 
Terry Lucas.” If you are addressing a group of people in general, 
such as the shipping department, do not assume they are all male. 
The old “Gentlemen:” is not acceptable. “Shipping Agents:” is 

preferred.The way around having to use a salutation when you 
are unsure of whom you are writing is to use the Simplified 
Letter. 

Subject Line 

The subject line is most commonly used in the Simplified 
Letter. It announces the subject of the letter and provides a 
summary of your intent. 

Body of the Letter 

This is where you make requests, provide information or 
reasons or reply to someone. It is the main part of the business 
letter. 

Complimentary Close 

This varies in formality and is found in all business letters 
with the exception of the Simplified Letter and the Memo. The 
following complimentary closes are in order of decreasing 
formality: 
• Very truly yours, 
• Respectfully, 
• Sincerely yours, 
• Cordially, 
• Sincerely, 
The most appropriate, in general situations, is the last. 

Signature 

There should be four lines between the complimentary close 
(or the body in the Simplified Letter) and your typed name so 
there is room for your signature. 

Additional Information 

If needed, this consists of the sender’s initials in capital letters 
followed by a colon, followed by the typist’s initials in small 

letters. You may also find the abbreviations “Enc.” for enclosure 
and “cc:” or “xc:” for copies sent, followed by names of persons 
receiving the copies. 

Postscript 

The “P.S.” highlights additional information that might have 
been placed in the letter but for some reason was not. Often 
used in sales, promotional or personal letters, the postscript can 
emphasize a request for action or consideration. It is often the 
first thing the recipient reads. Use it to entice or motivate your 
reader. Postscripts are especially effective in sales or form letters. 

Mailing Instructions 

Use these to give the reader deadlines or pertinent information 
on mailing a reply. 
Let’s consider some types of letters with examples. 
 

II COLLECTION LETTERS 

The types of collection letters included are: 
• Notification 
• Reminder 
• Inquiry 
• Urgency 
• Final Notice/Ultimatum 
• Insufficient Funds 
• Thank You for Payment 
• Lost Payment/Apology 
 
Notification 
This letter is to notify the recipient that the bill is overdue. 
Dear Mr. Wilson: