ry to buy a coat.
The shop owner unctuously declared that he was not making a cent of
profit, was selling it for less than it cost him, and so on and on. The
man walked out. "I'll go somewhere where they have sense enough to make
a profit," he said.

A sales letter should never be sent out to a large group of people
without first having been tried out on a smaller one. In this way the
letter can be tested and improvements made before the whole campaign is
launched. The results in the small group are a pretty fair indication of
what they will be in the large one, and a tremendous amount of time and
money can be saved by studying the letter carefully to see where it has
failed before sending it out to make an even bigger failure.

On the face of things it seems that an _order letter_ would be an easy
one to write, but the mail order houses have another story to tell.
Order blanks should be used wherever possible. They have been carefully
made and have blank spaces for the filling in of answers to the
questions that are asked. In an order letter one should state exactly
what he wants, how he wants it sent, and how he intends to pay for it.
If the order consists of several items, each one should be listed
separately. If they are ordered from a catalogue they should be
identified with the catalogue description by mention of their names,
their numbers and prices. One should state whether he is sending check,
money, stamps, or money order, but he should not say "Enclosed please
find."

The commonest form of _letter of acknowledgment_ is sent in answer to an
order letter. If there is to be the least delay in filling the order
the letter acknowledging it should say so and should give the reason for
it, but even when the order is filled promptly (if it is a large or a
comparatively large one) the letter of acknowledgment should be sent.
Then if anything goes wrong it is easier to trace than when the customer
has no record except the copy of his order letter. The letter of
acknowledgment should simply thank the customer and assure him of prompt
and efficient service.

Complaints should be acknowledged immediately. If there is to be a delay
while an investigation is made, the letter of acknowledgment should
simply state the fact and beg indulgence until it is finished.
Complaints should _always_ receive careful and courteous attention. Most
of them are justified, and even those that are not had something to
begin on.

The _l