

Always plan your letter first. What is the message you want to send? I prepared this lesson using:
As with all writing, start by identifying your audience. The tone and requested action will differ depending on whether you are addressing the president of a company or a clerk in the accounting department. For example, you may ask a clerk to correct a billing error, while to a president, you might express disappointment in services received and request an investigation into the reasons for mistakes.
When writing personal letters, consider your recipient's mood and situation. A grieving relative may not want to hear about a new puppy.
Letters should be simple and clear regardless of the recipient. Why are you writing this letter? State your reason clearly and grab attention quickly. Examples:
List the key points you want to present and express them clearly, one at a time. Three or four points are sufficient for a letter. If the issue is too complex for that, request a follow-up call or meeting to continue the discussion.
The delivery was late, the package arrived torn with several parts missing, and the packing slip was made illegible by coffee stains.
You can meander a bit in a personal letter, but in business, time is money, and no one appreciates an unnecessarily long letter.
State your conclusions and request a specific action.
I am disappointed with the service I received. I've attached a list of the missing parts. Please deliver them as quickly as possible. And please have a word with your driver.
The above closing paragraph is clear, but the tone is a bit sharp. It may need softening. It is okay to be firm—avoid sounding angry.