In the samples of letters given below the references are as follows:

§ Our Ref: MRE/JNK — (in the first letter);

§ Your Ref: BAT/SN — (in the second one after the reply has been received);

§ MRE are the initials of the author of the letter (M. R. Erickson);

§ The address of the recipient (inside address) is written on the left above, under the reference. Lower, the name of the firm is written under which the number of the house, street, city or town, state or country are indicated, the last element being the country.

            The salutation is written on the left (not in the centre).

The salutation «Dear Sir» is appropriate, when you write to a real person if you do not know him. If you know this person, you should write «Dear Mr Jones», for example.

 If the letter is addressed to a firm, the salutation should be «Dear Sirs». In modern business correspondence it is needless to use any other forms of politeness.

As was mentioned above, the text of the letter should be as short, simple and clear as possible.

In the subscription the expression « Yours faithfully» is usually used if you are not acquainted with the person(s) or « Yours sincerely» if you write to a man (woman) whom you know at least by correspondence. In American English the above expressions are rarely used. More common are the expressions Sincerely yours», «With best regards» or simply «Sincerely», and sometimes

« Very truly yours».

The signature is affixed by hand above the typed name of the author. It is not obligatory to indicate your position. If near the signature there are two letters «p.p.» (per  pro) it means that the letter is «by warrant».

The heading may be written above the main text of the letter. The heading indicates short contents of the letter or its subject.

If some material is added to the letter the words «Enclosure» are written in the left lower corner of the letter. You can also use the expression «We enclose...».

Exercise 1. Give the English for:

запит, страховка, акредитив, лист про доставку, скарга, накладна, бланк, заголовок, рахунок, звернення, отримувач, посилання, ставити підпис, посада, по довіреності, предмет обговорювання, вкладений, вкладати.

Exercise 2. Translate the sentences used in business letters:

1.  We refer to your advertisement in «Daily News».

2.  We learn from your letter that you are manufactures of the electronic equipment we need.

3.  We are interested in the equipment your firm producers.

4.  We shall be obliged if you send us latest catalogues, brochures or any other publications containing a description of your equipment.