Writing letters is one of the important tasks for managers, bus executives, teachers, students, professionals and even for ordinary pe Although telephone calls can substitute for letters. Letters are advantageous because they contain evidential value for recording facts information to be shared by the writer and the recipient. Value of letter linger because written words have permanency. Good letters are product whereas bad ones are wasteful. Writers can produce good letters if the exercise care about the content as well as the style of their letters. Clarity an concisences of the content depend on the language and tone used in letters poor letter with incomplete of incorrect damage to the writer. The writer should be careful about language to be used in letters because he has no scon to use his voice, eyes and face to supplement his communication. However letter-writers need to write letters in such a way that these will not only he read with interest but these will also bring expected resuts. (write a precis)