The format and structure of 150 Spanish-language letters written by business administrators in Guatemalan firms were analyzed to help determine how Latin American business writers organize and present information in various types of routine letters. Findings suggest that Latin American businesspeople follow some, but not all, of the format conventions typical of those used in the United States; that they tend not to use buffers to present bad news; and that they do not consistently place topic sentences at any particular part of business letters. Understanding the differences between U.S. and Latin American business communication practices as illustrated by this study should help instructors to prepare their students to communicate successfully with their future counterparts in all parts of the Western Hemisphere. (Contains 2 tables.)