Business Letter Format: Review a formatted business letter with information on what to include in each section of your letter. When you are writing a business letter, it's important to include an appropriate salutation at the beginning. This is true whether you send your message via email or through the mail. Using an appropriate greeting sets the tone for your letter and shows the recipient that you understand basic rules of business etiquette.
Letter Paragraphs: Professional letter paragraphs should be relatively concise. The first paragraph may include a brief friendly opening and a concise explanation of your reason for writing. The second paragraph (and any subsequent paragraphs) should expand upon your reason for writing. The final paragraph should restate your reason for writing and, if applicable, state your plan of action (or request some type of action be taken by the reader).