As a business owner, you might find yourself corresponding with two organizations on the same topic. Correspondence may pertain to a partnership, a new product being developed or a legal matter.

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Introduce the subjects that you plan to discuss in the opening paragraph. For example, you might write, "I am writing you concerning two important subjects," then stating those two subjects. Address ...

Formal letters differ in some key ways from e-mail and even from professional memos. The purpose of a formal letter is often serious: It may be a formal application for a job, a formal statement of a ...