8 min readConcept sheetVery often a 10-mark drafting task, with marks for layout

Business letter writing

A business letter is a formal external message. Use a standard layout, a clear subject line, and the 7 Cs: clear, concise, correct, courteous, complete, concrete, considerate.

Common layoutsFull block, modified block, semi-block

Common typesEnquiry, order, complaint, adjustment, sales, application

Salutation and closeDear Sir/Madam → Yours faithfully; Dear Mr Perera → Yours sincerely

PlansDirect for good or routine news; indirect for bad news

Parts of a business letter (full block layout)

This is a common order. Conventions vary a little: some firms place the subject line above the salutation, and the reference may sit beside the date. Be consistent.

1
Letterhead
Company name, address, phone, email and website.
2
Reference
e.g. Our ref: PUR/2026/118. Helps filing and replies.
3
Date
e.g. 15 October 2026.
4
Inside address
Name, title, company and address of the receiver.
5
Salutation
Dear Mr Bandara / Dear Sir or Madam.
6
Subject line
A short heading saying what the letter is about.
7
Body
Opening (purpose), middle (details), closing (action wanted and goodwill).
8
Complimentary close
Yours sincerely (named person) or Yours faithfully (Sir/Madam).
9
Signature block
Signature, typed name, job title.
10
Enclosures and copies
Encl.: list of attached documents; cc: other receivers.

Common layouts

Full blockEvery line starts at the left margin. No indents. Modern, quick to type, the most common layout today.

Modified blockDate, complimentary close and signature start near the centre; everything else is at the left margin.

Semi-blockLike modified block, but the first line of each paragraph is indented.

Full block layout is often used with open punctuation (no commas after the salutation or close). Mixed punctuation is also accepted if used consistently.

Types of business letters

Type	Purpose	Key content
Enquiry	To ask for information, prices or samples	What you need, quantity, by when
Order	To buy goods or services	Item, quantity, price, delivery date, payment terms
Complaint (claim)	To report a problem with goods or service	Facts, order details, effect, what you want done
Adjustment	To reply to a complaint	Apology or explanation, the action taken, goodwill
Sales	To persuade a customer to buy	Attention, interest, desire, action (AIDA)
Application	To apply for a job	Post, qualifications, experience, request for interview

The 7 Cs of good business writing

Clear: one idea per sentence, simple words.
Concise: no unnecessary words or repetition.
Correct: accurate facts, figures, grammar and spelling.
Courteous: polite and respectful, even in a complaint.
Complete: answers all questions and gives all needed details.
Concrete: specific facts and figures, not vague claims.
Considerate: written from the reader's point of view (the “you” attitude).

Direct and indirect plans

Direct planMain point first, then details, then a friendly close. Use for good news, routine requests, orders and enquiries.

Indirect planA neutral buffer, then the reasons, then the bad news, then a goodwill close. Use for refusals and bad news.

Example: a complaint letter

Problem

Nimal Perera, Purchasing Manager of Kumbuk Tea Traders (Pvt) Ltd (a fictional company), Kandy, ordered 5,000 printed tea cartons from Nelum Packaging (Pvt) Ltd (also fictional), Ratmalana, under order no. KT/0921. They arrived on 12 October 2026, a week late, and 600 cartons were crushed. Write the letter to the Sales Manager, Mr Ruwan Bandara, step by step.

Working

Letterhead: Kumbuk Tea Traders (Pvt) Ltd, with the Kandy address, phone and email.
Ref: PUR/2026/118. Date: 15 October 2026.
Inside address: Mr Ruwan Bandara, Sales Manager, Nelum Packaging (Pvt) Ltd, Ratmalana.
Salutation: Dear Mr Bandara
Subject: Late delivery and damaged cartons, order no. KT/0921
Opening paragraph (purpose): “I am writing about our order no. KT/0921 for 5,000 printed tea cartons, which was due on 5 October 2026.”
Middle paragraph (facts): “The cartons arrived on 12 October, one week late. On checking, we found that 600 of the 5,000 cartons were crushed and cannot be used. Photographs are enclosed.”
Closing paragraph (action and goodwill): “Please replace the 600 damaged cartons by 22 October 2026, as we need them for an export shipment. We have valued your service for many years and hope this can be settled quickly.”
Complimentary close: Yours sincerely
Signature block: signature, Nimal Perera, Purchasing Manager.
Encl.: copy of delivery note; 4 photographs.

Answer

Full block layout with letterhead, ref, date, inside address, salutation and subject line; a three-paragraph body (purpose → facts → action plus goodwill); “Yours sincerely” because the receiver is named; signature block and enclosures. Firm but courteous.

In Sri Lankan business

Sri Lankan exporters, such as tea and spice traders, write formal letters to overseas buyers and to their banks. Many Sri Lankan government offices still expect a formal letter with a reference number for requests, and replies quote that reference.

Exam angle

Essay: “Explain the layout of a business letter and draft a letter of complaint to a supplier.” List and explain the parts in order, then draft a full block letter with a subject line and a three-paragraph body: purpose, facts, action.

Structured question: “Explain the 7 Cs of effective business writing.” Name each C and give a one-line explanation with a short example of good and poor wording.

Short answer: “When do you use ‘Yours faithfully’ and ‘Yours sincerely’?” ‘Yours faithfully’ after ‘Dear Sir/Madam’; ‘Yours sincerely’ when you address the reader by name.

Remember it

Sir → faithfully; Name → sincerely. Body in three parts: why I write → the facts → what I want. Check the 7 Cs before you send.