This book has a single mission. It attempts to help you to write replies to letters of inquiry that make the readers feel good about you and the firm you represent. That’s all. Business letters are written to people. Companies can’t read. Presidents, regional managers, salesmen, editors, and customers are merely labels hiding people. Business at any level, responds to human emotions, for business is people. There are those who feel that a business letter should convey facts in a pure cold vacuum. The people who read your letters are not pure, cold vacuums. The hardest bitten professional purchasing agent will favour the seller capable of demonstrating interest in him and his problems. He’ll lean toward the seller who tries to be pleasantly helpful, cooperative, considerate, and graceful. And whether the selling is done in person or by postman doesn’t matter. Every business letter you write is a selling letter.