Mastering a foreign language is one of the keys to access the new period of globalization in education, science, economy, politics, and social life. Education is becoming global and both learners and teachers are now able to pursue their further education and academic careers throughout the world.The manual on writing letters is intended to develop letter writing skills of the English department students of the universities and institutes who are specializing as nonnative English teachers of the secondary school, academic lyceum and professional colleges. And it offers comprehensive and meaningful overview of theoretical and practical teaching materials of types of letters, layout of letters, styles in writing, characteristics of letters, letter writing expressions and tasks. We shall be thankful for any critical notes from English teachers.