A letter is a written message from one party to another containing information. Letters promote the preservation of communication between both parties; they may bring friends or relatives closer together, enrich professional relationships and provide a means of self-expression. Letters contribute to the protection and conservation of literacy. ü Written communication or instrument that affirms existence of a fact or obligation, or grant of a power or right. ü A character representing one or more of the sounds used in speech; any of the symbols of an alphabet. ü A written, typed, or printed communication, especially one sent in an envelope by mail or messenger. Kinds of Letters: 1. Letter of Recommendation 2. Resignation Letter 3. Letter of complement 4. Cover Letter 5. Claim Letter 6. Placing an order 7. Accounting terms and condition 8. Sales letter 9. Inquiry Letter 10 . Thank you Lett