BUSINESS LETTER WRITING: FORMATTING

LEARNING OBJECTIVES: 

BUSINESS LETTER WRITING: FORMATTING 

To understand the key elements you need to pay attention to when formatting your 

business messages 

To ensure that your messages conform to standard business conventions 

I NTRODUCTION 

Ensuring the correct format is the mechanical part of the letter writing process. Although this 

may seem trivial to you, the presentation of the letter does convey a message to your reader. If 

you use a format that does not conform to standard business letter conventions, your letter 

may come across as unprofessional to the reader who may then form an unfavorable image of 

you and your company. Since the presentation of the message is the first thing that catches 

the reader’s attention, it is important that some attention be paid to format. This handout 

deals with the formats of letters, memos and emails. 

LETTERS 

In discussing the format of letters, it is helpful to first examine the 

different parts of a letter. Below are the compulsory parts of a letter and 

a few of the more common optional parts. There are many points worth 

noting with respect to the different parts of a letter. 

PARTS OF A LETTER 

Letter Head Each company letterhead usually consists of the company’s logo, name, 

address, telephone, fax numbers and a website address. 

Date Line Always write out your date in full. Do not use short forms for the months 

and do not use numerals alone, as the date 2/10/03 could also be read as 

10 th of February 2003, following the American convention. 

Date Line – 

Inside 

Address 

If you know the name of your reader, then use it. Not only will it make your 

letter more personal, but it will also ensure that your letter reaches the 

person for whom it was intended more quickly. 

Salutation If you don’t know the name of the person you are writing to, use 

Week 7 

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©Centre for English Language Communication 

National University of Singapore

‘Dear Sir/Madam’. If you know the reader’s name, then you should use it. 

Whether you use the first name or the surname depends on your 

relationship with your reader. 

Subject Line Though the subject line is optional in letters, an effective subject line is 

helpful in giving the reader an indication of the letter’s content. The 

convention is to use a different font style for the subject line to set it apart 

from the body of the letter. As far as possible, try to limit the subject line to 

one line. Subject lines should be clear, concise and specific. 

Signature 

Block 

Carbon Copy 

Notation 

Blind Copy 

Notation 

Enclosure 

Notation 

e.g., ES2002 (too general) 

ES2002 Exam Meeting (better) 

When writing a subject line for a bad news message, make sure that it does 

not give away the bad news; keep the subject line neutral. 

e.g., Cut in travel and expenditure allowance (reveals the bad news) 

Changes in travel and expenditure allowance (better) 

The signature block comprises the complimentary close, the signature of the 

writer, and the writer’s typed name and designation. The complimentary 

close you use depends on the salutation you used earlier. If you have 

addressed your reader by the impersonal Sir/Madam, then the close you use 

is “Yours Faithfully”. If you have addressed your reader by name, be it a 

surname or a first name, you close with “Yours Sincerely”. 

This is used when a copy of the letter is sent to a third party who has an 

interest in the subject of the letter. The copy notation indicates to the 

addressee who else the letter has been sent to. 

This is used when a copy of the letter is sent to a third party who may be 

interested in the content of the letter but the sender does not want to reveal 

the identity of the third party to the addressee of the letter. The blind copy 

notation therefore appears only on the copy of the letter addressed to the 

third party, not in the copy that is sent to the addressee. 

The enclosure notation is used when another item like a pamphlet, form, 

flier or other printed material is being sent with the letter. 

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Letter Head 

Date line 

Inside 

Address 

(including 

reader’s 

name and 

designation) 

Salutation 

*Subject line 

Signature 

block 

Figure 1: Parts of the Letter and the Block Format (using open punctuation) 

CHIN HO PLASTICS COMPANY 

Aljunied Road Complex 

623 Aljunied Road, #08‐01 

Singapore 5140236 

17 March 2010 

Mr William Tay 

Chairman 

Capra Products Ltd 

105 Lavender Street 


Dear Mr Tay 

PROCESSING OF PROMOTIONAL FILM 

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx 

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. 


xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. 

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx 

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. 

Yours sincerely 

Lee Poh Lin 

Lee Poh Lin (Ms) 

P.R. Manager 

Note: Item with asterisk is optional. 

The two most common business letter formats are block format and modified block format. 

The block format is used in Figure 1 above. Notice that all parts of the letter start at the left 

margin, including even the beginning of paragraphs. The modified block format can be seen in 

Figure 2 below. Notice that the address, date as well as the signature block do not begin from 

the left margin. Each paragraph is also indented. 

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Letter Head 

Date line 

Inside 

Address 

(including 

reader’s 

name and 

designation) 

Salutation 

*Subject 

line 

Signature 

block 

*Carbon 

copy 

*Blind copy 

*Enclosure 

Figure 2: Modified Block Format (Using closed punctuation) 

Mr William Tay, 

Chairman, 

Capra Products Ltd, 

105 Lavender Street, 

Singapore 123345. 

Dear Mr Tay, 

CHIN HO PLASTICS COMPANY, 

Aljunied Road Complex, 

623 Aljunied Road, #08‐01, 


PROCESSING OF PROMOTIONAL FILM 

March 17, 2010 

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx 

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. 

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx 

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. 


xxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. 

cc. Jenny Teo, Head of Corporate Relations 

bcc. Shaneza Ashraf 

Enc. (2) 

Note: Items with asterisks are optional. 

Yours sincerely, 

Lee Poh Lin 

Lee Poh Lin (Ms) 

P.R. Manager 

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As a letter writer, you also need to be aware of the possible punctuation styles to use as 

punctuation also forms part of the presentation of the letter. The punctuation being considered 

here is the punctuation for all the parts of the letter except the body. 

There are three basic punctuation styles to choose from. First, there is the closed style. This 

involves the use of commas in the date, inside address, after the salutation and after the close. 

Please note that in the American convention, a colon instead of a comma is used after the 

salutation. Figure 2 displays the closed punctuation style. 

Next, there is the open style, in which punctuation is very minimal; only full‐stops for 

abbreviations and commas where necessary are used (please see Figure 1). 

Finally, there is the mixed style, which follows the open style but commas are inserted after the 

salutation and close. 

MEMOS 

As mentioned in Business Letter Writing: Introduction, memos are written communications 

circulated within a business organization. As such memos may be written in a less formal tone 

than letters because both the writer and reader of memos are part of the same organization. 

However, just like letters, the degree of formality would be dictated by the position of the 

writer in relation to the reader as well as the purpose and subject of the communication. 

Figure 3 on the next page shows the memo format. 

PARTS OF A MEMO 

To Line Interoffice memos may be addressed to an individual, several individuals, a 

division or department, or all personnel. Courtesy titles (Mrs, Mr, Ms, and so 

on) are usually omitted in memo headings. However, it is fairly common to 

include designations like Vice President, Sales Manager, and so on. 

From Line Again, writers of memos do not usually include courtesy titles but may 

indicate their designation and department for identification purposes and to 

facilitate a response. 

Subject Line The subject line in a memo is a standard element of it and is not optional. It 

serves as the title of your message just as it does in letters. 

Date Line As with letters, the date should be written in full. 

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Unlike letters, memos do not require the formality of an inside address, salutation, or 

complimentary closing. 

The normal practice is to just sign your initials at the end of the memo. However, some people 

prefer to sign their initials after their typed name in the ‘From’ line. 

Each company letterhead usually consists of the company’s logo, name, address, telephone, fax 

numbers and a website address. 

To Line 

From Line 

Subject 

Line Date 

Line 

Figure 3: MEMORANDUM 

TO: Mr. Nicholas Tay, Division Head (Administration) 

FROM: Yong Chin Hee 

SUBJECT: Inventory Control Procedures 

DATE: 21 July 2010 

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. 

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx 

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. 


xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. 

1. xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx 

xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. 


xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx. 


xxxxxxxx. 


xxxxxxxxxxxxxxxxxxxxx. 

YCH 

cc: Wan Peck Ling 

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EMAILS 

Sending emails 

When sending an email, the computer puts in the date, time of day, 

and your name and email address automatically. What you need to 

do is: 

indicate the recipient(s) in the ”To” line 

decide who else needs to have a carbon copy of the email 

include a subject line 

choose the appropriate level of importance and sensitivity, if 

needed. 

In addition, you also need to decide on the appropriate salutations 

and complimentary closes to use as well as the signature block to include, if any. 

PARTS OF AN EMAIL 

To Line If you are sending the email to a few recipients of different positions in an 

organization, ensure that the addresses are sequenced correctly, with the 

highest ranking person coming first. 

Cc Line In sending a carbon copy of the email, make sure that you send it only to 

people who need to know. 

Subject Line It is helpful to always insert a subject line for an email message to give the 

recipient a good idea of the content to make response and filing easier. 

Your readers may get so many messages that they may delete emails from 

senders they do not recognize or if subject lines do not catch their attention. 

Thus, compose SMART subject lines that are specific, meaningful, 

appropriate, relevant and thoughtful. Here are some examples of good 

email subject lines: 

Full sponsorship to attend the TLHE 2009 Conference 

IT Security Advisory: Beware of new Internet Explorer vulnerability being 

exploited 

Venue for Annual Review Interview 

Again, in negative letters, it is advisable not to write subject lines that give 

away that bad news. For example, instead of writing “Termination of your 

contract”, an alternative line is “Matters concerning your contract” which is 

still SMART. 

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Level of 

Sensitivity and 

Importance 

By default, new email messages are classified as 'normal' in their level of 

sensitivity and importance. However, for emails that contain confidential 

information or require urgent attention, the level of sensitivity (private, 

personal, confidential) and/or urgency (high) of the message should be 

appropriately selected. 

Salutations In a formal business message, it is appropriate to include a salutation Dear 

so and so. The salutations can be left out for routine internal email to 

colleagues whom you know well and are more or less on par in terms of the 

positions you hold in the company. Leaving out the salutations in emails 

sent to senior or new staff and outsiders can be considered disrespectful 

and unfriendly, but the company culture should tell you whether this is so. 

Complimentary 

Closes 

Signature 

blocks 

Most email writers prefer complimentary closes like “Regards”, “Best 

regards”, “Thanks and regards”, “Best wishes”, “All the best” to “Yours 

sincerely” or “Yours faithfully”. However, the last two complimentary closes 

are still used in formal email messages. In internal email communication, 

you can do away with a complimentary close but make it a habit to always 

indicate your name at the end of your message as it does make the message 

come across as more friendly and personal. 

For external email messages, it is useful to include a complete signature 

block that includes: 

Your full name 

Your position 

The name of your department 

The name of the organization 

Complete snail mail address 

Telephone no. 

Email address 

Website address, if available 

A trimmed down version of the signature block might be useful to include 

for internal email communication across departments. Information that can 

be left out includes the name of the organization and its snail mail address. 

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Replying to emails 

When you reply to a message, the email system automatically creates a subject line “Re: 

[subject line of message to which you are responding]”. If the subject line is suitable, use it but 

otherwise change it to a new more relevant subject line. Do not send emails back and forth 

with the same subject line even when the communication has drifted to a whole different 

subject. 

In addition, when you are replying to an email sent to a list of people, use prudence in hitting 

the “Reply to All” button. Ask yourself if everyone needs to have your response or if only the 

sender needs to have it. The important thing here again is that you do not want to inundate 

people’s Email Inbox with unnecessary messages. 

Below are some pointers on the do’s and don’ts in writing business emails. 

Business e-mails: Do’s and don’ts 

o Use underlining or bold typeface to emphasize certain words. 

o Don’t put the whole message in caps as it indicates shouting and can appear rude and 

threatening. 

o Don't use all lowercase letters as they make your message appear too informal. 

o Don’t use abbreviations/emoticons. Again, this makes your message appear very 

informal. 

o Always accompany attachments with a short message. 

o Never send angry messages by email. 

o Keep sensitive information offline as far as possible. 

o Check accuracy of your message before clicking on 

“Send”. 

o Reply your email in a day or two. This is common 

courtesy, even if it is just to say that detailed 

response will be sent later. 

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BUSINESS LETTER WRITING: FORMATTING

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