Communication is a two-way process involving an exchange of ideas.Creating written documents reveals so much about you and your business skills. Your writing tells the reader about your educational background, pride in your work and business expertise. The emergence of the paperless office, e-mail, the internet and web pages only increases the power of the written word.This book will be a real benefit for the business professionals to write perfect business letters having clarity,conciseness,correctness,completeness, concreteness,consideration and courtesy in it.Felicity in letter writing indeed plays pivotal role in creating desired impression on the receiver.This book is an asset for minimizing misunderstanding between a firm and its stakeholders.