Letter writing is nowadays an essential part of Life – professional as well as personal. It is not only a duty but also a pleasure. Some of the great writers and poets have also been great writers of letters. It is, therefore, essential to learn not only the technique but also, through constant practice, the art of writing letters.

General Instructions

(i)    Letters should always be written in a simple and direct manner. There should be no beating about the bush.
(ii) Letter should be brief but should convey the purpose or ideas of the writer fully.
(iii) One should never forget the person to whom the letter is address and the tone and content of the latter should be in keeping with this consideration.
(iv) Impolite and harsh language should be avoided.
(v)    Different ideas or use should be express in separate paragraph and not mixed up.
(vi) Clarity, conciseness and sincerity are the three essentials of a good letter.

Types of Letters

Letters are generally of three types.

1.    Personal Letters
2.    Business Letters
3.    Officials Letters and Applications.

Every letter is or can be divided into the following parts.
(a)    The heading
(b)    The Salutation
(c)    The Body   
(d)    The Subscription (end)
(e) The Signatures   

Parts of Letters

(a)  The Heading: The heading contains the address of the writer and the day of the writing the letter. It is placed at the right hand (Top Corner), Left hand (top corner) in modern letter and the date is given just below it. Example:
1240, Nirman Vihar
Delhi – 92
2nd Feb, 2008

(b)  The Salutation: The salutation or greeting should be written on the left hand side of the page     at a slightly lower label. In personal letters it depends on the relation ship which the writers bears to the person addressed. In officials or Business letters it is ‘Sir’ or ‘Dear Sir’. In     personal letters it is written as ‘My Dear Brother’, Dear Father’, ‘Dear Hari’, etc.

(c)  The Body: The body of the letters is it’s most important part and conveys the message or     information which the writer intends to convey. The first word of the body always begins with the capital letters. The ideas should be expressed in a clear and simple language. Language     used should be polite and grammatically correct. Different ideas should be expressed in separate paragraph. A letter should be a moderate length neither too long nor too short. A     personal letter may end with an expression of personal regard, respect or affection as "With best wishes".

(d)  The Subscription: The ending of the letter should be grammatically correct. The subscription     is written at the end (on the left side of the last sentence in modern letters). A comma is placed after the words as;
Yours ever,
Kamal

(e)  The Signature: There should be a full stop after the signature which should be clear and legible. There should be no apostrophe after 'r' in yours. 

The following groups of salutation and subscriptions are useful for students.
Examples:

Salutation Subscription

(a)    To relatives (older in age)    
Dear Father / Mother / Brother Yours loving son / brother   
(b)    To relatives (younger in age)   
Dear Sohan / My Dear Mohan Yours loving brother / sister
(c)    To Friends   
Dear Nikhil / My Dear Kuldeep Your sincerely / well wisher 
(d)    To teachers    
Sir / Madam Yours obediently 
(e)    To Strangers    
Dear Sir / Madam    Your faithfully
(f)    To Officers    
Sir, Madam Yours sincerely
(g)    To Editor of Newspaper   
Dear Sir Yours sincerely / Sincerely yours
(h)    Firms    
Dear Sirs Yours sincerely / Sincerely yours
(i)    One Officer to Another    
Sir Yours sincerely / Sincerely yours

Abbreviations Used in Letter Writing

The following abbreviations are widely used in letters:
•    asap = as soon as possible
•    cc = carbon copy (when you send a copy of a letter to more than one person, you use this abbreviation to let them know)
•    enc. = enclosure (when you include other papers with your letter)
•    pp = per procurationem (A Latin phrase meaning that you are signing the letter on somebody else's behalf; if they are not there to sign it themselves, etc)
•    ps = postscript (when you want to add something after you've finished and signed it)
•    pto (informal) = please turn over (to make sure that the other person knows the letter continues on the other side of the page)
•    RSVP = please reply