Business EnglishBusiness English English used in offices is not quite the same as English used in offices is not quite the same as

everyday English. It is somewhat formal in style everyday English. It is somewhat formal in style because it is usually used between two persons because it is usually used between two persons who are more concerned about business rather who are more concerned about business rather than the maintenance of their personal than the maintenance of their personal relationship. relationship.

To do business, it is most important that the To do business, it is most important that the other party understands clearly what you want other party understands clearly what you want to say. To be a writer in clear business English, to say. To be a writer in clear business English, you can resort to the following to skills: detail you can resort to the following to skills: detail and format.and format.

Overview of Business LettersOverview of Business Letters

• Overview of Letter PartsOverview of Letter Parts

Dateline and Letter AddressDateline and Letter Address SalutationSalutation Letter PartsLetter Parts ClosingClosing

Letter FormatLetter Format Letter PlacementLetter Placement

Overview of Letter PartsOverview of Letter Parts

LetterheadLetterhead DatelineDateline Letter AddressLetter Address SalutationSalutation BodyBody Complimentary Closing Complimentary Closing Writer’s Name and Writer’s Name and

TitleTitle Reference InitialsReference Initials

Dateline and Letter Dateline and Letter AddressAddress

DatelineDateline Date letter is mailedDate letter is mailed QS below datelineQS below dateline

Letter addressLetter address Person who receives Person who receives

the letterthe letter Include personal Include personal

titletitle One space before One space before

Zip CodeZip CodeOne space before Zip Code

Include personal title

SalutationSalutation

SalutationSalutation Salutation is the Salutation is the

greetinggreeting

Open punctuation Open punctuation requires no mark requires no mark following the following the salutationsalutation

No punctuation following the salutation

Proper SalutationsProper Salutations

Ladies and GentlemenLadies and Gentlemen Appropriate when the letter is Appropriate when the letter is

addressed to a companyaddressed to a company Dear title and surnameDear title and surname

Standard letter addressStandard letter address Use professional titles (Dr., Rev.) or Use professional titles (Dr., Rev.) or

personal titles (generally Mr. or Ms.)personal titles (generally Mr. or Ms.) Example: Dear Mr. McDonaldExample: Dear Mr. McDonald

Letter PartsLetter Parts

Body Body Body is the messageBody is the message

Complimentary closingComplimentary closing The complimentary The complimentary

closing is the farewellclosing is the farewell Writer’s name and titleWriter’s name and title

QS below QS below complimentary closecomplimentary close

Reference initialsReference initials Initials of the typists in Initials of the typists in

lowercaselowercase

Block Letter StyleBlock Letter Style

All lines begin at left margin All lines begin at left margin Default side marginsDefault side margins Vertical position: Vertical position:

Center the page vertically Center the page vertically

oror Position dateline 2.3” to 3” from the top Position dateline 2.3” to 3” from the top

of the page, depending on length of the of the page, depending on length of the letterletter

LengthLength MarginsMargins Position on PagePosition on Page

ShortShort (1-2¶) (1-2¶) DefaultDefault Center pageCenter page

AverageAverage (3-4¶) (3-4¶) DefaultDefault Center page orCenter page or

Dateline 2.7” from topDateline 2.7” from top

LongLong (4 or more¶) (4 or more¶) Default Default Center page Center page oror

Dateline 2.3” from topDateline 2.3” from top

Letter Placement TableLetter Placement Table

Centering Letter on PageCentering Letter on Page

File Page setupLayout tabVertical alignmentCenter

Print PreviewPrint Preview

Shows how a Shows how a document will look document will look when it is printed.when it is printed.

Use it to check the Use it to check the placement and placement and format of the letter format of the letter before printing.before printing.

Steps to Creating a Steps to Creating a LetterLetter

Key the letterKey the letter Use correct Use correct

spacing between spacing between partsparts

Correct errorsCorrect errors Check the spellingCheck the spelling Delete extra hard Delete extra hard

returns (¶) above returns (¶) above date or below date or below initialsinitials

Center letter on Center letter on page page

Use Print Preview Use Print Preview to check placement to check placement

Position date Position date manually if manually if necessarynecessary

Print, proofread, Print, proofread, edit if necessaryedit if necessary

LETTER RUBRICLETTER RUBRIC TraitTrait

55 3311

ContentContent Purpose included in first paragraphComplete and accurate detailsInformation Purpose included in first paragraphComplete and accurate detailsInformation

conciseAudience and information matchPurpose not as clear nor in first paragraphconciseAudience and information matchPurpose not as clear nor in first paragraph Some information missingNot as conciseAudience and information don’t match as Some information missingNot as conciseAudience and information don’t match as

wellPurpose unclearIncomplete, inaccurateNot conciseAudience and information do not wellPurpose unclearIncomplete, inaccurateNot conciseAudience and information do not match match OrganizationOrganization

Information is pertinentLetter concludes with what is expected of writer or readerLimited to Information is pertinentLetter concludes with what is expected of writer or readerLimited to one page if possibleKey information easy to spotStraight forward mannerLetter indicates one page if possibleKey information easy to spotStraight forward mannerLetter indicates what is expected of writer or readerLimited to one page if possibleKey information can be what is expected of writer or readerLimited to one page if possibleKey information can be located with a little workReader confusedNo indication of what is expected of writer or located with a little workReader confusedNo indication of what is expected of writer or readerLetter length is not appropriate Key information difficult to locatereaderLetter length is not appropriate Key information difficult to locateStyle and Style and TerminologyTerminology

Language clearCourteous voiceTechnical terms and vocabulary used only when Language clearCourteous voiceTechnical terms and vocabulary used only when necessaryLanguage occasionally unclearCongenial voiceTechnical terms sometimes used necessaryLanguage occasionally unclearCongenial voiceTechnical terms sometimes used when not neededLanguage unclearUncongenial VoiceTechnical terms clutter text or when not neededLanguage unclearUncongenial VoiceTechnical terms clutter text or unnecessaryunnecessaryFormat, Layout and ConventionsFormat, Layout and Conventions

Layout attractive and balanced; block styleLetter addressed to a specific personStandard Layout attractive and balanced; block styleLetter addressed to a specific personStandard business letter format, which includes—date, inside address, salutation, closing, a return business letter format, which includes—date, inside address, salutation, closing, a return address either in the letterhead or with the dateKey ideas standout (bold, italics, numbered address either in the letterhead or with the dateKey ideas standout (bold, italics, numbered list)Free from error (mailable document)Appropriate layoutLetter addressed to a specific list)Free from error (mailable document)Appropriate layoutLetter addressed to a specific personStandard business letter format missing some piecesKey ideas emphasized personStandard business letter format missing some piecesKey ideas emphasized inefficientlyMailable with reservation; no spelling errors Layout clutteredLetter not inefficientlyMailable with reservation; no spelling errors Layout clutteredLetter not addressed to a specific personStandard business letter format incorrectKey ideas not addressed to a specific personStandard business letter format incorrectKey ideas not emphasizedNot mailable; spelling errorsemphasizedNot mailable; spelling errors

DetailDetail People believe a good businessman is a person who pays People believe a good businessman is a person who pays

sufficient attention to details. Similarly, your attention to sufficient attention to details. Similarly, your attention to the details of what you want to write can ensure the quality the details of what you want to write can ensure the quality of your writing. Compare the following two sentences of your writing. Compare the following two sentences from business letters.from business letters.

(1)(1)  It is my pleasure to inform you that your application It is my pleasure to inform you that your application has been approvedhas been approved……..

(2)(2)    I am happy to inform you that your application for our I am happy to inform you that your application for our MA program has been approvedMA program has been approved……..

The mention of the detail of the application has at least The mention of the detail of the application has at least two implications: the writer is considerate in that he two implications: the writer is considerate in that he supplies sufficient information so that there will be no supplies sufficient information so that there will be no mistake in the purpose of the correspondence, and the mistake in the purpose of the correspondence, and the writer is professional because of his miss-nothing manner.writer is professional because of his miss-nothing manner.

FormatFormat Format in business communications saves Format in business communications saves

people time and increase efficiency. People in people time and increase efficiency. People in practice found that certain forms served most of practice found that certain forms served most of the purposes and hence the appearance of format the purposes and hence the appearance of format in business writing.in business writing.

We are all familiar with the forms of business We are all familiar with the forms of business letter, which consists of head, logo, senderletter, which consists of head, logo, sender’’s s address, date, receiveraddress, date, receiver’’s address, reference, s address, reference, salutation, body, closing, signature, and salutation, body, closing, signature, and enclosure. The body of a letter also follows enclosure. The body of a letter also follows some format. some format.

FormatFormat Paragraph 1: purpose of the letter. You should Paragraph 1: purpose of the letter. You should

tell the addressee what this letter is for. Some tell the addressee what this letter is for. Some detailed information about the cause of this letter detailed information about the cause of this letter should also be mentioned, but should not be too should also be mentioned, but should not be too much. The paragraph should not be long; most much. The paragraph should not be long; most people write the paragraph in just one sentence. people write the paragraph in just one sentence.

Paragraph 2: detail of the letter. Here you should Paragraph 2: detail of the letter. Here you should provide detailed information about the issue of provide detailed information about the issue of the letter: its possible causes, present condition, the letter: its possible causes, present condition, facts you discover, etc.facts you discover, etc.

Paragraph 3: measures to be taken or suggestions Paragraph 3: measures to be taken or suggestions made. This part is about something in the future.made. This part is about something in the future.

Sample: Business letter Sample: Business letter Dear Mr. Fan,Dear Mr. Fan,

According to the report of our credit department, your balance of $9023.00 for According to the report of our credit department, your balance of $9023.00 for household electrical appliances supplied to you on December 6 last year and household electrical appliances supplied to you on December 6 last year and January 6 this year is overdue on February 6.January 6 this year is overdue on February 6.

We sent you detailed statements of account on December 28 last year and We sent you detailed statements of account on December 28 last year and

January 28 this year, but as these may not have reached you, you are taking this January 28 this year, but as these may not have reached you, you are taking this opportunity of sending you a further copy of this statement. If you have settled opportunity of sending you a further copy of this statement. If you have settled this account since receiving our most recent statement, please ignore this this account since receiving our most recent statement, please ignore this reminder and accept my apologies for troubling you further in this matter. If, reminder and accept my apologies for troubling you further in this matter. If, however, you have not yet settled this account, we greatly appreciate your however, you have not yet settled this account, we greatly appreciate your prompt payment of this sum. prompt payment of this sum.

Thank you for your attention to this matter.Thank you for your attention to this matter. Yours sincerely,Yours sincerely, (signed)(signed) Zhang SanZhang San ManagerManager

Letters and MemosLetters and Memos

• Orient the readerOrient the reader• Stick to the topicStick to the topic• Make points quickly with good newsMake points quickly with good news• Gradually build up to bad newsGradually build up to bad news• Provide necessary background for your Provide necessary background for your

explanation but avoid excessive detailsexplanation but avoid excessive details• Put yourself in the readers position when Put yourself in the readers position when

reviewingreviewing• Make the document professional lookingMake the document professional looking

MemoMemo

Memo is the shorthand for memorandum, a Memo is the shorthand for memorandum, a note that can be formal or informal circulating note that can be formal or informal circulating usually within the organization. It can be used usually within the organization. It can be used to keep a written record, to instruct to take to keep a written record, to instruct to take actions, to inform of decisions, to explain actions, to inform of decisions, to explain policies, to answer a request, to remind of policies, to answer a request, to remind of events, etc.events, etc.

What is a memo?What is a memo?

““Memos solve problems”Memos solve problems” Inform reader of new information Inform reader of new information

(i.e., policy changes, etc)(i.e., policy changes, etc) Persuade reader to take action Persuade reader to take action

(i.e., attend meeting, etc)(i.e., attend meeting, etc) In-house business letterIn-house business letter

Memo versus LetterMemo versus Letter

ReaderReader Communicating within your organizationCommunicating within your organization Except if several levels above your or Except if several levels above your or

formal situation (i.e., Human Resources)formal situation (i.e., Human Resources) Signature/Closing Signature/Closing WordinessWordiness

Memos make it easier for reader to get Memos make it easier for reader to get right at the inforight at the info

Letters tend to be more denseLetters tend to be more dense

Memo: Audience and Memo: Audience and PurposePurpose

Memos have a twofold purpose: they bring attention to Memos have a twofold purpose: they bring attention to problems and they solve problems. They accomplish their problems and they solve problems. They accomplish their goals by informing the reader about new information like goals by informing the reader about new information like policy changes, price increases, or by persuading the reader policy changes, price increases, or by persuading the reader to take an action, such as attend a meeting, or change a to take an action, such as attend a meeting, or change a current production procedure. Regardless of the specific goal, current production procedure. Regardless of the specific goal, memos are most effective when they connect the purpose of memos are most effective when they connect the purpose of the writer with the interests and needs of the reader. the writer with the interests and needs of the reader.

Choose the audience of the memo wisely. Ensure that all of Choose the audience of the memo wisely. Ensure that all of the people that the memo is addressed to need to read the the people that the memo is addressed to need to read the memo. If it is an issue involving only one person, do not send memo. If it is an issue involving only one person, do not send the memo to the entire office. Also, be certain that material is the memo to the entire office. Also, be certain that material is not too sensitive to put in a memo; sometimes the best forms not too sensitive to put in a memo; sometimes the best forms of communication are face-to-face interaction or a phone call. of communication are face-to-face interaction or a phone call. Memos are most effectively used when sent to a small to Memos are most effectively used when sent to a small to moderate amount of people to communicate company or job moderate amount of people to communicate company or job objectives. objectives.

FormatFormat

HeaderHeader TO: (readers’ names and job titles)TO: (readers’ names and job titles) FROM: (your name and job title)FROM: (your name and job title) DATE: (complete and current date)DATE: (complete and current date) SUBJECT: (what the memo is about)SUBJECT: (what the memo is about)

Be formal with names and titlesBe formal with names and titles Be concise with subject lineBe concise with subject line

Format, con’tFormat, con’t

Purpose of memoPurpose of memo Context and problemContext and problem Background infoBackground info

Format, con’tFormat, con’t

DetailsDetails Analysis of problemAnalysis of problem Divide problemDivide problem

Format, con’tFormat, con’t

RecommendationsRecommendations Your solutionsYour solutions Future problemsFuture problems Strongest --> weakestStrongest --> weakest Use lists when possibleUse lists when possible

Format, con’tFormat, con’t

Closing remarkClosing remark Courteous endingCourteous ending Consider how action will benefit the Consider how action will benefit the

readerreader No signatureNo signature ““I look forward to hearing from you…” I look forward to hearing from you…”

etcetc

Format, con’tFormat, con’t

AttachmentsAttachments As necessaryAs necessary Include list of attachments in header or Include list of attachments in header or

bottom of memobottom of memo

Styles notesStyles notes

HeadingsHeadings Helps reader skimHelps reader skim

Numbered and bulleted listsNumbered and bulleted lists Makes information readily accessibleMakes information readily accessible

Formatting (bold, italics, etc)Formatting (bold, italics, etc) Helps important information stand outHelps important information stand out

ParagraphsParagraphs Keep them short and to the pointKeep them short and to the point

Keep in mindKeep in mind

Keep it shortKeep it short Sentence structureSentence structure GrammarGrammar SpellingSpelling Strong, active verbsStrong, active verbs Appropriate vocabularyAppropriate vocabulary ConcisenessConciseness

Memo Memo assignment/Presentationassignment/Presentation

1-2 page(s)1-2 page(s) Follow guidelinesFollow guidelines Introduce your topicIntroduce your topic Assign readingsAssign readings Give discussion questionsGive discussion questions

Memo: Parts of a MemoMemo: Parts of a Memo Heading SegmentHeading Segment Opening SegmentOpening Segment ContextContext Task SegmentTask Segment Summary SegmentSummary Segment Discussion SegmentsDiscussion Segments Closing SegmentClosing Segment

Parts of a MemoParts of a Memo

The heading segment follows this The heading segment follows this general format:general format:

MEMO TO: (readers' names and job MEMO TO: (readers' names and job titles)titles)FROM: (your name and job title)FROM: (your name and job title)DATE: (complete and current date)DATE: (complete and current date)SUBJECT: (what the memo is about)SUBJECT: (what the memo is about)

HeadingHeading

In the heading, be Sure In the heading, be Sure to… to…

Address the reader by correct name Address the reader by correct name and job title. and job title.

Be specific and concise in your Be specific and concise in your subject line. subject line. For example, "Rats" as a subject line For example, "Rats" as a subject line

Could refer to production problem Could refer to production problem Or personal frustration. Or personal frustration.

Instead, "Curtailing Rat Extremity Parts Instead, "Curtailing Rat Extremity Parts in our Product." in our Product."

Heading SegmentHeading Segment The heading segment follows this general format:The heading segment follows this general format: TO: (readers' names and job titles)TO: (readers' names and job titles) FROM: (your name and job title)FROM: (your name and job title) DATE: (complete and current date)DATE: (complete and current date) SUBJECT: (what the memo is about, SUBJECT: (what the memo is about, highlighted in some way)highlighted in some way)

Make sure you address the reader by his or her correct Make sure you address the reader by his or her correct name and job title. You might call the company president name and job title. You might call the company president "Maxi" on the golf course or in an informal note, but "Rita "Maxi" on the golf course or in an informal note, but "Rita Maxwell, President" would be more appropriate for a Maxwell, President" would be more appropriate for a formal memo. Be specific and concise in your subject line. formal memo. Be specific and concise in your subject line. For example, "Clothes" as a subject line could mean For example, "Clothes" as a subject line could mean anything from a dress code update to a production issue. anything from a dress code update to a production issue. Instead use something like, "Fall Clothes Line Promotion."Instead use something like, "Fall Clothes Line Promotion."

Memo HeadingMemo Heading

To:To: Dr. …., Curriculum DirectorDr. …., Curriculum Director

From:From: Lee, Head TeacherLee, Head Teacher

Date:Date: March 7, 2000March 7, 2000

Re:Re: Proposal for New Oral Presentation Proposal for New Oral Presentation ComponentComponent

Business MemoBusiness Memo

Memos solve problems Memos solve problems Most effective when they connectMost effective when they connect

purpose of writer needs of reader

Provide InformationProvide Information PersuadePersuade

Pretend you are the recipient and ask:Pretend you are the recipient and ask: 1. How is this relevant to me? 1. How is this relevant to me? 2. What, specifically, do you want me to do? 2. What, specifically, do you want me to do? 3. What's in it for me?3. What's in it for me?

Or Both

Opening SegmentOpening Segment The purpose of a memo is usually found in the The purpose of a memo is usually found in the

opening paragraph and includes: the purpose of opening paragraph and includes: the purpose of the memo, the context and problem, and the the memo, the context and problem, and the specific assignment or task. Before indulging the specific assignment or task. Before indulging the reader with details and the context, give the reader with details and the context, give the reader a brief overview of what the memo will be reader a brief overview of what the memo will be about. Choosing how specific your introduction about. Choosing how specific your introduction will be depends on your memo plan style. The will be depends on your memo plan style. The more direct the memo plan, the more explicit the more direct the memo plan, the more explicit the introduction should be. Including the purpose of introduction should be. Including the purpose of the memo will help clarify the reason the the memo will help clarify the reason the audience should read this document. The audience should read this document. The introduction should be brief, and should be introduction should be brief, and should be approximately the length of a short paragraph.approximately the length of a short paragraph.

OpeningOpening Context !!!!Context !!!!

event, circumstance, or background event, circumstance, or background Paragraph or a sentenceParagraph or a sentence "In our effort to reduce rat parts in our product...." "In our effort to reduce rat parts in our product...." Only what your reader needs, but comprehensive and Only what your reader needs, but comprehensive and

clear. clear. TaskTask statement statement

you should describe what you are doing to address the you should describe what you are doing to address the problem. problem.

"You asked that I look at...." "You asked that I look at...." "To determine the best way of controlling rat extremities, "To determine the best way of controlling rat extremities,

I will...." I will...." PurposePurpose statement statement

YOUR reason for writing YOUR reason for writing WHAT is in the rest of the memo. kind of information WHAT is in the rest of the memo. kind of information

included. included. "This memo presents a description of the current "This memo presents a description of the current

situation, some proposed alternatives, and my situation, some proposed alternatives, and my recommendations."recommendations."

ContextContext The context is the event, circumstance, or The context is the event, circumstance, or

background of the problem you are solving. background of the problem you are solving. You may use a paragraph or a few You may use a paragraph or a few sentences to establish the background and sentences to establish the background and state the problem. Oftentimes it is sufficient state the problem. Oftentimes it is sufficient to use the opening of a sentence to to use the opening of a sentence to completely explain the context, such as,completely explain the context, such as,

"Through market research and "Through market research and analysis...“analysis...“

Include only what your reader needs, but be Include only what your reader needs, but be sure it is clear. sure it is clear.

Task SegmentTask Segment One essential portion of a memo is the task One essential portion of a memo is the task

statement where you should describe what you are statement where you should describe what you are doing to help solve the problem. If the action was doing to help solve the problem. If the action was requested, your task may be indicated by a requested, your task may be indicated by a sentence opening like, sentence opening like,

"You asked that I look at....“"You asked that I look at....“ If you want to explain your intentions, you might If you want to explain your intentions, you might

say,say, "To determine the best method of promoting "To determine the best method of promoting the new fall line, I will...." the new fall line, I will...."

Include only as much information as is needed by Include only as much information as is needed by the decision-makers in the context, but be the decision-makers in the context, but be convincing that a real problem exists. convincing that a real problem exists.

Summary SegmentSummary Segment If your memo is longer than a page, you may If your memo is longer than a page, you may

want to include a separate summary segment. want to include a separate summary segment. However, this section not necessary for short However, this section not necessary for short memos and should not take up a significant memos and should not take up a significant amount of space. This segment provides a brief amount of space. This segment provides a brief statement of the key recommendations you have statement of the key recommendations you have reached. These will help your reader understand reached. These will help your reader understand the key points of the memo immediately. This the key points of the memo immediately. This segment may also include references to methods segment may also include references to methods and sources you have used in your research.and sources you have used in your research.

Summary Summary (for longer than 1 page)(for longer than 1 page)

Brief statement of the key Brief statement of the key recommendations you have reached. recommendations you have reached.

Include references to methods and Include references to methods and sources you have used in your research, sources you have used in your research, but remember to keep it brief.but remember to keep it brief.

You can help your reader by using You can help your reader by using headings for the summary and the headings for the summary and the discussion. discussion. E.g., instead of "Summary" try "New Rat-E.g., instead of "Summary" try "New Rat-

Part Elimination System," Part Elimination System," The headings you choose here should The headings you choose here should

appear in your purpose-statement forecast.appear in your purpose-statement forecast.

Discussion SegmentsDiscussion Segments The discussion segments are the longest portions The discussion segments are the longest portions

of the memo, and are the parts in which you of the memo, and are the parts in which you include all the details that support your ideas. include all the details that support your ideas. Begin with the information that is most Begin with the information that is most important. This may mean that you will start with important. This may mean that you will start with key findings or recommendations. Start with your key findings or recommendations. Start with your most general information and move to your most general information and move to your specific or supporting facts. (Be sure to use the specific or supporting facts. (Be sure to use the same format when including details: strongest to same format when including details: strongest to weakest.) The discussion segments include the weakest.) The discussion segments include the supporting ideas, facts, and research that back supporting ideas, facts, and research that back up your argument in the memo. Include strong up your argument in the memo. Include strong points and evidence to persuade the reader to points and evidence to persuade the reader to follow your recommended actions. If this section follow your recommended actions. If this section is inadequate, the memo will not be as effective is inadequate, the memo will not be as effective as it could be.as it could be.

DiscussionDiscussion

Details: Keep these two things in mind:Details: Keep these two things in mind: Begin with most important information Begin with most important information Key findings or recommendationsKey findings or recommendations

Inverted pyramid. Inverted pyramid. Start with your most general information Start with your most general information Move to your specific or supporting facts Move to your specific or supporting facts Or Details: strongest weakestOr Details: strongest weakest

Closing SegmentClosing Segment After the reader has absorbed all of your After the reader has absorbed all of your

information, you want to close with a courteous information, you want to close with a courteous ending that states what action you want your ending that states what action you want your reader to take. Make sure you consider how the reader to take. Make sure you consider how the reader will benefit from the desired actions and reader will benefit from the desired actions and how you can make those actions easier. For how you can make those actions easier. For example, you might say,example, you might say,

"I will be glad to discuss this "I will be glad to discuss this recommendation with you during our Tuesday recommendation with you during our Tuesday trip to the spa and follow through on any trip to the spa and follow through on any decisions you make."decisions you make."

ClosingClosing

Courteous ending that states what Courteous ending that states what action you want the reader to action you want the reader to take. take. How the reader will benefit from the How the reader will benefit from the

actions actions How you can make those actions How you can make those actions

easier easier

Usually no signature on memoUsually no signature on memo

AttachmentsAttachments

Refer to attached Refer to attached documents, lists, graphs, documents, lists, graphs, tables, etc. tables, etc.

E.g. “Attached: Several E.g. “Attached: Several Complaints about Product, Complaints about Product, January - June 1997”January - June 1997”

TO: TO: FROM: FROM: DATE: DATE: SUBJECT: SUBJECT:

Sophia Hawkins, Fashion Director, Kuku Sophia Hawkins, Fashion Director, Kuku Designs Designs

Pat Klodowsky, Editor, BeeBop Magazine Pat Klodowsky, Editor, BeeBop Magazine September 10, 1994 September 10, 1994 Fashion shoot on October 3, 1994 Fashion shoot on October 3, 1994

Dear Sophia: It was great talking to you on the phone the other day, and I want to confirm the arrangements we made for the fashion shoot.

As we briefly discussed, the shoot will feature all of your upcoming Spring Kuku Designs collection, and we will be using the Central Park Zoo for our location. We are supplying all models, props and equipment, and we will be picking up all clothing from you on September 25 -- a list of which you will be sending me this week (as we arranged).

I will call you as soon as I receive your clothing list. At that time, I would love for us to have lunch together. Looking forward to hearing from you.

Yours truly, Pat Klodowsky <or insert signature>

cc: Max Photo Inc.

Encl: Detailed location site for shooting

To: Robert Smith,Manager From: Dina Hu, Secretary

Subject: Reply to Our Inquiry for Jinhua Hams

Date: June 25, 2007

There was a call for you from Chen Shengde, Assistant Manager of Jinhua Ham Company. He says they have received our inquiry about supply and price of Jinhua hams. He quotes as follows:

1. They can supply to us superior hams,packed in in standard export cardboard cartons. The quantity is five thousand metric tons.

2. The price is US $ xxx per metric ton, free alongside ship, Ningbo.

3. Two weeks after they received the letter of credit, they will send them by the first available ship to our country direct.

4. 100% by irrevocable and confirmed letter of credit to be opened in their favor through one A1 bank in Singapore and to be drawn at sight.

Please call me (ext. 8970) if you have any questions.