Composing the Body. Strike the Right Tone: The tone of the letter must be formal, clear and polite. Do not use fancy, lengthy, and big words. One must be persuasive in the letter. Use of Personal Pronoun: One can use the personal pronouns in a business letter. If writing on behalf of the organization one must use ‘we’ instead of ‘I’. Write Precisely and Clearly: The content of the letter must be precise, clear, brief, and easily understandable. Use the Active Voice: Always write your letter in an active voice. Be Courteous: Always write a letter in a polite and respectful way. Always use courteous words. Use Additional Pages: If the matter is not fitting in one page of the letterhead, use the second page. One must keep in mind to include the page number on the second and subsequent pages.
When your letter is to more than one person, write out all of their names separately, separating them with commas. For example, "Dear Mr. Hobbes, Ms. Luxe, and Mr. Hopman." For married couples, if one person in the couple has changed his or her name, you only need to use the last name once. For instance, "Dear Mr. and Mrs. Smith."