Business Correspondence — Structure of a Business Letter

8. Business Correspondence — Structure of a Business Letter

A business letter is the most common formal, written medium of business communication — the vehicle for exactly the kind of Board, shareholder, bank, and statutory correspondence a Company Secretary handles constantly, and the format the following three chapters (Correspondence with Directors, with Banks, and with Statutory Authorities) build on directly.

Essential parts of a business letter:

1. Letterhead. The printed heading at the top of the company's stationery, giving the company's name, registered address, logo, and often its telephone/e-mail/website details and Corporate Identification Number (CIN).
2. Date. The date on which the letter is written/dispatched — essential for record-keeping and for calculating any time limit that runs from the letter (a notice period, a response deadline).
3. Reference Number. An internal file or reference number the sender assigns, allowing the letter and any reply to it to be tracked and filed correctly.
4. Inside Address (Receiver's Address). The name and full address of the person or organisation the letter is addressed to, written below the date.
5. Salutation. The formal greeting with which the letter opens — for example, 'Dear Sir/Madam' or 'Dear Mr. [Name]' — matched in tone to the relationship and degree of formality involved.
6. Subject. A single line, usually placed just below the salutation, stating in brief exactly what the letter concerns — helping the receiver identify the purpose immediately.
7. Body of the letter. The actual message, generally organised in three parts: an opening paragraph (introducing the purpose), the main paragraph(s) (the substance — facts, requests, explanations), and a closing paragraph (summarising the action needed or expressing goodwill).
8. Complimentary Close. The formal closing phrase — for example, 'Yours faithfully' or 'Yours sincerely' — chosen to match the salutation used.
9. Signature. The signature of the person sending the letter, along with their name and designation printed below it (for example, 'Company Secretary').
10. Enclosures. A note (often 'Encl.:') listing any documents attached to the letter, so the receiver can check nothing has gone missing in transit.
11. Copies to (CC). Where the letter's contents also need to be shared with other parties, their names are listed here so every recipient knows who else has received the same communication.