In a matter of seconds we can communicate with other people all over the world, either in writing or by the spoken word. Unfortunately, however, in such a 'high tech' society, it is easy to lose sight of the basics, and it should always be remembered that it is just as important as ever to be able to write a good business letter. Fortunately for us all, the modern business letter is a simple document to compose and display. At last it is widely recognised that the best kind of letter is the one that adopts a 'no frills' approach, saying just what is.