. A rambling, incoherent
letter is not in good taste any more than careless, dishevelled
clothing. Spelling should be correct. If there is any difficulty in
spelling, a small dictionary kept in the desk drawer is easily
consulted. Begin each sentence with a capital. Start a new paragraph
when you change to a new subject. Put periods (or interrogation points
as required) at the ends of the sentences. It is neater to preserve a
margin on both sides of the letter sheet.

In the body of a business letter the opening sentence is in an important
position, and this is obviously the place for an important fact. It
ought in some way to state or refer to the subject of or reason for the
letter, so as to get the attention of the reader immediately to the
subject.

It ought also to suggest a courteous personal interest in the
recipient's business, to give the impression of having to do with his
interests. For instance, a reader might be antagonized by

Yours of the 14th regarding the shortage in your last order
received.

How much more tactful is

We regret to learn from your letter of March 14th that there was
a shortage in your last order.

Paragraphs should show the division of the thought of the letter. If you
can arrange and group your subjects and your thoughts on them logically
in your mind, you will have no trouble in putting them on paper. It is
easier for the reader to grasp your thought if in each paragraph are
contained only one thought and the ideas pertaining to it.

The appearance of a business letter is a matter to which all too little
concern has been given. A firm or business which would not tolerate an
unkempt salesman sometimes will think nothing of sending out badly
typed, badly placed, badly spelled letters.

The first step toward a good-looking letter is proper stationery, though
a carefully typed and placed letter on poor stationery is far better
than one on good stationery with a good letterhead but poor typing and
placing.

The matter of correct spelling is merely a case of the will to consult a
dictionary when in doubt.

The proper placing of a letter is something which well rewards the care
necessary at first. Estimate the matter to go on the page with regard to
the size of the page and arrange so that the centre of the letter will
be slightly above the centre of the letter sheet. The margins should act
as a frame or setting for the letter. The left-hand space should be at
l