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VIETNAM NATIONAL UNIVERSITY, HANOI
UNIVERSITY OF LANGUAGES AND INTERNATIONAL STUDIES
FACULTY OF ENGLISH LANGUAGE TEACHER EDUCATION
GRADUATION PAPER
POLITENESS STRATEGIES USED IN BUSINESS
COMPLAINT LETTERS
Supervisor:Asso.Prof. Nguyen Xuan Thom
Student:Nguyen Thu Nguyet
Course: 2010
Hanoi, 2014
ĐẠI HỌC QUỐC GIA HÀ NỘI
TRƯỜNG ĐẠI HỌC NGOẠI NGỮ
KHOA SƯ PHẠM TIẾNG ANH
KHÓA LUẬN TỐT NGHIỆP

CÁC CHIẾN LƯỢC LỊCH SỰ SỬ DỤNG TRONG THƯ PHÀN
NÀN TRONG THƯƠNG MẠI
Giáo viên hướng dẫn: PGS.TS Nguyễn Xuân Thơm
Sinh viên: Nguyễn Thu Nguyệt
Khóa: QH2010
Hà Nội - 2014
2
ACCEPTANCE
I hereby state that I: Nguyen Thu Nguyet, QH2010.F1.E1, being a candidate for
the Degree of Bachelor of Arts (TEFL) accept the requirements of the College
relating to the retention and use of Bachelor’s Graduation Paper deposited in the
library.
I agree that my paper deposited in the library would be accessible for the use of
further study and research in accordance with conditions set by the library.
3
DECLARATION


I certify that this study is my own work. I have included fully references to the
materials that I used as literature review. This research has not been submitted for
any formal assessment as well as published in any kind of press.
4
ACKNOWLEDGEMENT
I would like to send my sincere thanks to my supervisor, Asso.Pro. Nguen Xuan
Thom for his guidedance, motivation and perserverence in the helping me
finishing this thesis. His particular directions, feedbacks and suggestions for
improvement in every stage allow me to obtain the complete results of this study.
I would also like to express my appreciation with the lecturers in Fast-Track
division for their advice in designing questionnaire and interview criteria in pilot
study phase, for their willingness to be observed during my observation period.
Finally, I would also like to thank first year Fast-track students for their
cooperation in this research and especially their performance which inspired me
with the idea of conducting a study on students’ learning style preference from the
beginning.
The researcher,
Nguyen Thu Nguyet
5
ABSTRACT
Learning styles of ESL students have been approached in different aspects with
implication on match and mismatch between students’ learning styles and
teachers’ teaching styles. Employed from theory of previous researchers, this
study focuses mainly on finding out learning style preferences of first year Fast
track students and teachers’ perception about their students’ preferences.
Questionnaire survey, interview and observation reveal descriptive statistics and
indepth responses for analysis. Results show that first year Fast-track students at
ULIS belong to sensory groups, who prefer external information from visual,
sounds and experience. Not all teachers have full understanding about their
students’ learning style preference. Their use of activities, correction and

instruction without awareness about students’ preferences results in different
reaction of students. The activities implemented in class produce more effects if
they match with students’ preference. In constrast, activities with less favorable
attitude receive less attention. Instruction experiences a similar trend. Suggestions
for facilitating students’ learning style preferences are given by teachers of first
year Fast-track students. Those include types of activity, use of media and suitable
time to employ.
RESEARCH OUTLINE
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PART 1: INTRODUCTION
1. Statement of research problem and rationale for the study
2. Aims and objectives of the study
3. Significance of the study
4. Scope of the study
5. Methods of the study
6. Design of the study
PART 2: DEVELOPMENT
CHAPTER 1: LITERATURE REVIEW
1. Speech act
2. Politeness
2.1. The concept of face and face threatening act (FTA)
2.2. Politeness strategies
2.2.1. Positive politeness strategies
2.2.2. Negative politeness strategies
2.3. Weightiness of FTA
3. Business complaint letters
3.1. Business letters
3.1.1. Essential Qualities of a Good Business Letter
3.1.2. Parts of a Business Letter
3.1.3. Format of a Business Letter

3.2. Complaint
3.2.1. Definition of Complaint
3.2.2. Classifications of complaints
3.2.2.1. Classifications of complaints in terms of pragmatics
3.2.2.2. Classifications of complaints in terms of fact
CHAPTER 2: METHODOLOGY
1. Selection of subject
2. Data collection instruments
3. Data collection method and procedure
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4. Expected outcome
CHAPTER 3: FINDINGS AND DISCUSSION
PART 3: CONCLUSION
1. Summary of the main findings
2. Contributions of the study
3. Limitations of the study
4. Suggestions for further studies
REFERENCES
APPENDICES
PART 1: INTRODUCTION
1. Statement of research problem and rationale for the study
The technological developments in every area of business and commerce have
imposed many alternatives to such a traditional method of communication like
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letters. Contrary to popular belief, letter writing is not a lost art, but a viable tool in
today's corporate society (Lisa, 2011). Letters show you care, that you thought
about the recipient individually, that they deserve more than an automated
response, and that you are actually communicating your thoughts with each other
(Garret, 2012).
Besides, letters may be defined as a means through which views are expressed and

ideas or information is communicated in writing in the process of business
activities. Companies write business letters as a way of persuading the customers
or clients to accept the contract or proposal or enter into an agreement. A well-
written and formatted letter represents the business identity as well as conveys the
professionalism of a company. In reverse, the customers or clients can write letters
to the companies seeking information about products; complaining about
unsatisfactory goods, bad service, and inaccurate shipment or suggesting some
changes that should be made to the company.
In regard of different purposes, there are different types of business letters: inquiry
letters, sale letters, claim letters, etc. Among these types of business letters,
complaint letter is one of the most difficult types to write. There are two main
reasons for this. The first is the writers may be in a bad mood when writing a
complaint letter; therefore, they may use abusive language or allow themselves to
get sidetracked from their specific problem into generalized criticism of the
company or its products or services. Second, writing complaint letters does not
only mean the writers want to convey a complaint message to the company but
also persuade the company to take a certain course of action to compensate for
their dissatisfaction.
Therefore, expressing goodwill towards the recipient should be an underlying goal
of any business letter (Nguyen, 1992), especially in a letter of complaint. One of
the strategies to create goodwill in business correspondence is politeness.
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Politeness contributes to respectful interaction by showing consideration and
deference towards others (Watts, 2003). Politeness also generates social
connections among interlocutors and permits a particular form of social
cooperation (Benjamins, 2004). Both Watts (2003) and Benjamins (2004) state
that politeness cultivates a comfortable atmosphere in communication and makes
interaction more effective.
With the hope of finding out how English writers use politeness strategies to write
complaint letters, the researcher hopes that her findings will be very useful for

everyone who cares about English business complaint letters in the research paper
entitled: “Politeness strategies used in English business complaint letters”.
2. Aims and objectives of the study
The aim of this study is to find out the politeness strategies used in English
business complaint letters as it comes out from works on pragmatics and illustrates
different aspects, especially the language choices for making polite complaints.
To achieve those above aims, this study tries to answer these two following
questions:
1. What are the politeness strategies used in studied English business
complaint letters?
2. What are the effects of those politeness strategies in conveying the
complaint?
3. Significance of the study
The study is believed to bring an overview of language used in business complaint
letters in terms of politeness strategies. Accordingly, people who are interested in
the field, especially ones who want to propose complaints through letters can take
this study a reliable reference source. Furthermore, findings of the study are
expected to contribute to related literature.
4. Scope of the study
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Within the framework of this paper, the research focuses on politeness strategies
used in 30 business letters of complaint. It also investigates how often these
politeness strategies used as well as the impact of those on each other.
5. Methods of the study
This study uses the methods of description, analysis, and statistics in linguistic
study. A number of materials on applied linguistics, notably on politeness
strategies are studied to build up a theoretical background for the study.
Data used in this study are mainly collected from textbooks and authentic English
written by native English speakers.
6. Design of the study

Part I is an introduction presenting the rationale, the aims, the significance, the
scope, the method and the design of the study.
Part II consists of 3 chapters:
Chapter 1 presents the theoretical background of this work. Firstly, the notion and
the background of speech act and politeness are provided. The emphasis will be on
the concept of politeness, types of politeness strategies and the act of complaining.
Chapter 2 is the study which deals with methods to study.
Chapter 3 provides implications to how to convey a complaint in English business
correspondence. Some strategies are employed and their effects are given out.
Part III is the conclusion, the summaries of the whole thesis.
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PART 2: DEVELOPMENT
CHAPTER I: LITERATURE REVIEW
1. The speech act
In an article, Joanna Jaworowska has synthesized speech act theories. A speech act
is a minimal functional unit in human communication. Just as a word (refusal) is
the smallest free form found in language and a morpheme is the smallest unit of
language that carries information about meaning (-al in refuse-al makes it a noun),
the basic unit of communication is a speech act (the speech act of refusal).
According to Austin's theory (1962), what we say has three kinds of meaning:
1. Propositional meaning - the literal meaning of what is said
“It's hot in here.”
2. Illocutionary meaning - the social function of what is said
“It's hot in here” could be:
- an indirect request for someone to open the window
- an indirect refusal to close the window because someone is cold
- a complaint implying that someone should know better than to keep the windows
closed (expressed emphatically)
3. Perlocutionary meaning - the effect of what is said
“It's hot in here' could result in someone opening the windows”

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Based on Austin's (1962), and Searle's (1969) theory, Cohen (1996) identifies five
categories of speech acts based on the functions assigned to them.
• Representatives: the speaker is committed to the truth of a proposition: affirm,
believe, conclude, deny, report
• Directives: the speaker tries to get the hearer to do something: ask, challenge,
command, dare, insist, request
• Commissives: the speaker is committed to a (future) course of action: guarantee,
pledge, promise, swear, vow
• Expressives: the speaker expresses an attitude about a state of affairs: apologize,
deplore, congratulate, regret, thank, welcome
• Declarations: the speaker alters the external status or condition of an object or
situation, solely by making the utterance: I baptize you, I resign, I sentence you to
be hanged by the neck until you be dead, I name this ship, etc.
2. Politeness
Politeness is defined in Collins Cobuild English Language Dictionary as “things
you say or do simply because it is socially correct to do or say them, rather than
because you mean them sincerely”. What should be discussed is in what standard
people can judge something they (or others) do or say means politeness, or rather,
in what view something is socially correct. This issue should be considered under
each other culture for judging things. For example, in the same act of
complimenting, the US-Americans pay compliments frequently; handle them in an
easy manner and accept them less sincerely. On the contrary, the Germans offer
compliments more sparingly. They value modesty and tend to play the
compliments down. One more example when it comes to invitations, in North
American, invitations are accepted at once but usually neither taken nor meant
serious. However, in Korea, people expect rejections on the first instance before
accepting the invitations without showing enthusiasm.
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Although each culture has differences in judging politeness, in pragmatics, the

term “politeness” “refers to the choices that are made in language use; the
linguistic expressions that give people space and show a friendly attitude to them.”
(Tran, 2008)
There are a lot of politeness theories proposed by many linguists and sociologists:
Lakoff (1972, 1973), Leech (1983), Brown and Levinson (1978, 1987). However,
in the scope of this research, I will clarify only the politeness strategies theory
belongs to Brown and Levinson (1978, 1987), which according to Watts (2003) in
his Politeness, Cambridge University Press:
Brown and Levinson (1978) politeness is "as a complex system for softening face
threats".
2.1. The concept of face and face threatening act (FTA)
The concept of a face threatening act (FTA) derives from Politeness Theory, as
first proposed by Brown and Levinson (1978). Brown and Levinson define “face”
as “the public self-image that every member (of a society) wants to claim for
himself” (1987, p. 61). They recognize that everyone has similar face wants and
they distinguish between two aspects of face– positive face and negative face.
While positive face concerns the hearer’s desire to be appreciated and approved of
by selected others, negative face “represents the basic claim to territories, personal
preserves, rights to non-distraction” (Brown & Levinson, 1987, p. 61). Everyone
has both negative face and positive face, and both of these aspects of face are, at
times, threatened by another (Brown & Levinson, 1978). When an act of verbal or
non-verbal communication “run (s) contrary to the face wants of the addressee
and/or the speaker”, this is called a “face-threatening act” (FTA) (Brown &
Levinson, 1978, p. 70).
They also propose 4 kinds of FTAs:
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1. Acts which threaten the audience’s negative face: ordering, advising,
threatening, warning
2. Acts which threaten the audience’s positive face: complaining, criticizing,
disagreeing, raising taboo topics

3. Acts which threaten speaker’s negative face: accepting an offer, accepting
thanks, promising unwillingly
4. Acts which threaten speaker’s positive face: apologizing, accepting
compliments and confessing
2.2. Politeness strategies
Brown and Levinson also outline strategies that speakers can use to avoid these
FTAs. According to “Politeness Theory” (2011):
Do the FTA On record Face saving act Positive politeness
Negative politeness
Bald on record
Off record
Don’t do the FTA
1. Bald On-record politeness: This strategy is used in situations where people
know each other well or in a situation of urgency. In these instances
maintaining face is not the first priority or main goal of a conversation. A
person may shout, “watch out” if they see someone is in danger or a mother
may tell her son to “eat your peas” at supper. This strategy does not try to
preserve face, but can be used to threaten it if taken out of context.
2. Off-record: This strategy is more indirect. The speaker does not impose on
the hearer. As a result, face is not directly threatened. This strategy often
requires the hearer to interpret what the speaker is saying.
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3. Positive Politeness: This strategy tries to minimize the threat to the
audience’s positive face. This can be done by attending to the audience’s
needs, invoking equality and feelings of belonging to the group, hedging or
indirectness, avoiding disagreement, using humor and optimism and
making offers and promises.
4. Negative Politeness: This strategy tries to minimize threats to the
audience’s negative face. An example of when negative politeness would
be used is when the speaker requires something from the audience, but

wants to maintain the audience’s right to refuse. This can be done by being
indirect, using hedges or questions, minimizing imposition and apologizing.
The authors propose 15 strategies for achieving positive politeness and 10 for
negative strategies as follows:
2.2.1. Positive Politeness Strategies
1. Notice, attend to H: S should take notice of aspects of H’s conditions.
Examples:
“What a beautiful dress! Where was it bought?”
“We ate too many beans tonight, didn’t we?”
2. Exaggerate: S says with exaggerated intonation, stress, and other aspects of
prosodic. Examples:
“You are a fantastic cook, the lunch was great!”
“How absolutely marvelous/ extraordinary/… ”
3. Intensify interest to H: S intensifies the interest of his own contribution, by
“making a good story” and draw H as a participant into the conversation with
direct questions and expressions like you know, see what. Example:
“I come into his room, and what do you think I see? – a huge mess all over the
place and right in the middle, a naked….”
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4. Use in-group identity markers: S uses any of the innumerable ways to convey
in- group membership: address forms, language or dialect, jargon or slang and
ellipses. Examples:
“Honey, can you give me the beer?”
“Hey brother, what’s going on?”
5. Seek agreement: S seeks ways in which it is possible to agree with H.
Examples:
- Did you see the game last night? (raise safe topics)
- I had a flat tire on the way home –Oh no, a flat tire! (repetition)
6. Avoid disagreement: S desires to agree or appear to agree with H leads also to
mechanisms for pretending to agree: white lies and hedges. Examples:

“You hate him. – Oh, sometimes” (token agreement)
“Is she small? – Yes, she’s small. Well, not really small but certainly not big.”
(pseudo-agreement)
“I’ll see you later then.” (hedges)
7. Presuppose, assert common ground: The value of S’s spending time and
effort on being with H, as a mark of friendship or interest in him, by talking for a
while about unrelated topics. Example:
“I really had a hard time learning to drive, you know.”
8. Joke: Jokes are based on mutual shared background and values and putting H
“at ease”. Example:
“How about lending me this old heap of junk? “(H’s new cadillac)
9. Assert or presuppose S’s knowledge of and concern for H’s wants: S asserts
or implies knowledge of H’s wants and willingness to fit one’s own wants in with
them. Example:
“I know you don’t like parties, but this one will really be good – do come!”
10. Offer, promise:
Examples:
“I’ll try to get it next week!”
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“I’ll wash the dishes later!”
11. Be optimistic: S assumes that H wants for S or for H and S, and will help him
to obtain them. Example:
“You’ll lend me your apartment-key for the weekend, I hope.”
12. Include both S and H in the activity:
Examples:
“Let’s have break! Let’s have a kitkat!”
“Let’s go, girls!”
13. Give reasons:
Examples:
“Why don’t we go shopping?”

“Why not lend me your jacket for the weekend?”
14. Assume or assert reciprocity: S and H may be claimed or urged by giving
evidence of reciprocal rights or obligations obtaining between S and H. Example:
“Yesterday I‘ve washed the dishes, so today it’s your turn!”
15. Give gifts (goods, sympathy, understanding, co-operation): S may satisfy
H’s positive-face want by actually satisfying some of H’s wants (action of gift-
giving, not only tangible). Example:
“I’ll give you a hand.”
2.2.2. Negative Politeness Strategies
1. Be conventionally indirect: Opposing tensions: desire to give H an “out“ by
being indirect, and the desire to go on record are solved by the compromise of
conventional indirectness, the use of phrases and sentences that have contextually
unambiguous meanings which are different from their literal meaning. Example:
“Can you please shut the door?”
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2. Question, hedge: It says of that membership that it is partial, or true only in
certain respects, or that it is more true and complete than perhaps might be
expected. Examples:
“I´m pretty sure, I´ve seen that movie before.”
“I rather think you shouldn´t do that.”
3. Be pessimistic: S gives redress to H´s negative face by explicitly expressing
doubt that the conditions for the appropriateness of S´s speech act obtain.
Examples:
“You don´t have any exotic plants, do you by any chance?”
“I don´t imagine there´d be any chance of “
4. Minimize the imposition: S defuses the FTA by indicating that the intrinsic
seriousness of the imposition is not itself great. Examples:
“Just a moment“
“Could I have a tiny bit of ?”
5. Give deference: 2 different possibilities to realize the deference:

5.1. S humbles and abases himself
5.2. S raises H (pays him positive face of a particular namely that which satisfies
H´s want to be treated superior). Examples:
“We look forward very much to see you again.”
“Did you move my luggage?” - “Yes, sir, I thought perhaps you wouldn´t mind
and ”
6. Apologize: By apologizing for doing an FTA, the speaker can indicate his
reluctance to impinge on H´s negative face and therefore, partially redress the
impingement. Examples:
“I hope this isn´t going to bother you too much ”
“I hate to impose, but ”
7. Impersonalize S and H: Phrase the FTA as if the agent were other than S and
the addressee were other than H. Examples:
“It broke.” (cf. You broke it.)
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“Take it out. “(cf. You take it out.)
“It would be nice if {I/you} can …”
8. State FTA as a general rule: To dissociate S and H from the particular
imposition in the FTA (S doesn´t want to impinge H, but is merely forced to by
circumstances), it can be generalized as a social rule/regulation/obligation.
Examples:
“Passengers will please refrain from smoking in this room“
“The committee requests the President “
“We don´t sit on tables, we sit on chairs, XY“
9. Nominalize: The more you normalize an expression, the more you dissociate
from it. Examples:
“You performed well on the examinations and that impressed us favorably.”
“Your performing well on the examinations was impressive to us.”
10. Go on record as incurring a debt or off record as indebting H: S can
redress an FTA by explicitly claiming his indebtedness to H, or by disclaiming any

indebtedness of H. Examples:
“I´ll never be able to repay you if ”
“I could easily do this for you- no problem!”
2.3. Weightiness of FTA
It should be noted that neither negative nor positive politeness is thoroughly good
or bad. This depends much on culture, social distance between speaker and hearer,
the power that hearer wields over speaker.
For example, in China, people set high value of harmony in social relationships. In
England, it is not difficult to recognize that people impose relatively high value on
social distance. Therefore, negative and off-record strategies are of the most
frequently used strategies to express politeness. On the contrary, the Greek have
an inclination to value intimacy & solidarity more than distance so positive and
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bald-on-record politeness strategies achieve a dominant position in showing
politeness.
Brown and Levinson (1978) also suggest the equation to compute the seriousness
(or weightiness) of the FTAs, since that will determine the appropriate type of
strategy to be used:
Wx: weight (seriousness) of FTA x
• D (S, H): social distance between Speaker and
Hearer
• P (H, S): relative power of Hearer over Speaker
• Rx: the degree to which FTA x is ranked in the relevant culture
The greater the value of W, the closer should be the utterance to the strategy
“Don’t do the FTA”. The smaller the value of W, the closer it should be to the
strategy “Do the FTA” baldly with no redress action. (Tran, 2008)
3. Business complaint letters
3.1. Business letters
The term “business letter” refers to all types of formal written communication
starting with a salutation, ending with a signature and whose contents are

professional in nature (Wickford, 2011). A business letter is usually used when
writing from one company to another, or for correspondence between such
organizations and their customers, clients and other external parties. It is
considered “the principal means” (Nguyen, 2008) to help companies keep in touch
with their customers.
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3.1.1. Essential Qualities of a Good Business Letter
A letter should serve the purpose for which it is written. Otherwise, there will be
confusion that may cause delay in getting the goods. The qualities of a good
business letter can be classified as:
- Inner Qualities (the Content)
- Outer Qualities (the Appearance of the letter: quality, color, size, etc. of the
paper used)
In the scope of this research, I will only concentrate on the inner qualities of the
selected letters:
1. Simplicity: Simple and easy language should be used for writing business
letters. Difficult words should be strictly avoided, as one cannot expect the reader
to refer to the dictionary every time while reading letter.
2. Clarity: The language should be clear, so that the Receiver will understand the
message immediately, easily and correctly. Ambiguous language creates
confusion. The letter will serve the purpose if the receiver understands it in the
same manner in which it is intended by the sender.
3. Accuracy: The statements written in the letter should be accurate to, the best of
the sender’s knowledge. Accuracy demands that there are no errors in the usage of
language - in grammar, spellings, punctuations etc. An accurate letter is always
appreciated.
4. Completeness: A complete letter is one that provides all necessary information
to the users. For example, while sending an order we should mention the desirable
features of the goods, i.e., their quality, shape, color, design, quantity, date of
delivery, mode of transportation, etc.

5. Relevance: The letter should contain only essential information. Irrelevant
information should not be mentioned while sending any business correspondence.
6. Courtesy: Courtesy wins the heart of the reader. In business letters, courtesy
can be shown/ expressed by using words like please, thank you, etc.
7. Neatness: A neat letter is always impressive. A letter either handwritten or
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typed, should be neat and attractive in appearance. Overwriting and cuttings
should be avoided.
3.1.2. Parts of a Business Letter
The essential parts of a business letter are as follows:
1. Heading
2. Date
3. Reference
4. Inside Address
5. Subject
6. Salutation
7. Body of the letter
8. Complimentary close
9. Signature
10. Enclosures
11. Copy Circulation
12. Post Script
1. Heading: The heading of a business letter usually contains the name and postal
address of the business, E-mail address, Web-site address, Telephone Number,
Fax Number, Trade Mark or logo of the business (if any)
2. Date: The date is normally written on the right hand side corner after the
heading as the day, month and years. Some examples are 28
th
Feb., 2003 or Feb.
28, 2003.

3. Reference: It indicates letter number and the department from where the letter
is being sent and the year. It helps in future reference. This reference number is
given on the left hand corner after the heading. For example, we can write
reference number as AB/FADept./2003/27.
4. Inside address: This includes the name and full address of the person or the
firm to whom the letter is to be sent. This is written on the left hand side of the
23
sheet below the reference number. Letters should be addressed to the responsible
head e.g., the Secretary, the Principal, the Chairman, the Manager, etc. Example:
5. Subject: It is a statement in brief, that indicates the matter to which the letter
relates.
It attracts the attention of the receiver immediately and helps him to know quickly
what the letter is about. For example,
Subject: Your order No. C317/8 dated 12
th
March 2003.
Subject: Enquiry about Samsung television
Subject: Fire Insurance policy
6. Salutation: This is placed below the inside address. It is usually followed by a
comma (,). Various forms of salutation are:
Sir/Madam: For official and formal correspondence
Dear Sir/Madam: For addressing an individual
Dear Sirs/Dear Madam: For addressing a firm or company.
7. Body of the letter: This comes after salutation. This is the main part of the
letter and it contains the actual message of the sender. It is divided into three parts.
(a) Opening part: It is the introductory part of the letter. In this part, attention of
the reader should be drawn to the previous correspondence, if any. For example:
with reference to your letter no. 326 dated. 12
th
March 2003, I would like to draw

your attention towards the new brand of television.
(b) Main part: This part usually contains the subject matter of the letter. It should
be precise and written in clear words.
(c) Concluding Part: It contains a statement of the sender’s intentions, hopes or
expectations concerning the next step to be taken. Further, the sender should
24
always look forward to getting a positive response. At the end, terms like
Thanking you, With regards, With warm regards may be used.
8. Complimentary close: It is merely a polite way of ending a letter. It must be in
accordance with the salutation. For example:
9. Signature: It is written in ink, immediately below the complimentary close. As
far as possible, the signature should be legible. The name of the writer should be
typed immediately below the signature. The designation is given below the typed
name. Where no letter head is in use, the name of the company too could be
included below the designation of the writer.
For example:
Yours faithfully
For M/S Acron Electricals
(Signature)
SUNIL KUMAR
Partner
10. Enclosures: This is required when some documents like cheque, draft, bills,
receipts, lists, invoices etc. are attached with the letter. These enclosures are listed
one by one in serial numbers. For example:
11. Copy circulation: This is required when copies of the letter are also sent to
persons apart of the addressee. It is denoted as C.C. For example,
25

×