When writing a business letter, use a conversational tone and proper formatting, and be brief. Plan your letter before you write by listing the main areas or subjects to be included, as well as any specific incidents or details. Then determine a logical order in which to address the issues. Briefly refer to any previous correspondence or conversation in the first paragraph, then get straight to the purpose of the business letter. Clearly state any follow-up action in the final paragraph.

Use a pleasant tone, especially if the business letter contains negative action or response. Indicate appreciation for how the recipient has helped you, if applicable. In the final paragraph, thank the recipient for his or her time, consideration, or effort. Without being too personal, try to use a friendly, compassionate tone for business letters. If you or your company has made a mistake, be forthright in admitting fault.

To avoid the tendency to write too formally in a business letter, use contractions like those used in speaking. Also include personal pronouns -- such as I, we, and our -- instead of more formal choices like the company. Be concise. For example, instead of writing "We are in receipt of your correspondence regarding..." simply write "We received..." These very formal phrases are more appropriate in legal documents or correspondence than in a simple business letter.

Use the proper format for a business letter. Block style is the simplest. In a block style letter, all letter parts begin at the left margin with no indentations.

Depending on the length of your business letter, start your letter between 6-12 lines from the top of the page by typing the date, and make sure you spell out the month. Four lines below the date, type the inside address. The inside address contains, on separate lines: the recipient's full name, street address, city, state, and postal code. Leave one blank line between the final line of the address and the salutation. The salutation is generally in the format Dear Mr. Wisegeek followed by a colon.

A single blank line separates each paragraph, including the final paragraph. Type a closing; common complimentary closings include Sincerely yours and Regards. Use a comma after the closing.

Leaving three or four blank lines for a signature, type your name. Place your job title, if desired, below your name. If you include attachments or enclosures in your business letter, type the appropriate word -- Attachment or Enclosure -- one blank line below your typed name or title.

If you use letterhead stationery with your company or personal name printed at the top, you need not type your name and address on the business letter. If not using letterhead, type your address only on the lines directly preceding the date line.

Check your business letter after writing it to verify that all dates and information are correct and complete. Proofread for typographical or grammatical mistakes. Have someone else read your letter before sending it and don't forget to sign your letter!