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.
The second version is clearer and thus preferable. Of course, there are exceptions to every rule. What if you are the head of the Global Finance Team? You may want to get your message across without calling excessive attention to the fact that the error was your team’s fault. The passive voice allows you to gloss over an unflattering point—but you should use it sparingly.