Business letters should turn people on rather than turning them off. To write a good business letter, know what the goal is before starting to write, call the reader by name, tell what the letter is about in the first paragraph, refer to dates when answering letters, and write from the reader's point of view. Be positive, be nice, and be natural. Don't be cute or flippant, but don't be afraid to display a sense of humor. Be specific. Lean heavier on nouns and verbs and lighter on adjectives, and use the active voice instead of the passive voice. Make the letter visually appealing. Keep it short, use underlining and indentation for emphasis, and make it perfect. Make the meaning crystal clear, use good English, don't put on airs, don't exaggerate, distinguish opinions from fact, and be honest. Edit ruthlessly. Use the last paragraph to tell the reader what is anticipated as a followup. Close with something simple and sign legibly. (DC)