This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. | Y L F M A E T Team-Fly® The AMA Handbook of Business Letters THIRD EDITION The AMA Handbook of Business Letters THIRD EDITION JEFFREY L. SEGLIN WITH EDWARD COLEMAN American Management Association New York • Atlanta • Brussels • Buenos Aires • Chicago • London • Mexico City San Francisco • Shanghai • Tokyo • Toronto • Washington, . Special discounts on bulk quantities of AMACOM books are available to corporations, professional associations, and other organizations. For details, contact Special Sales Department, AMACOM, a division of American Management Association, 1601 Broadway, New York, NY 10019. Tel.: 212-903-8316 Fax: 212-903-8083 Web site: This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. Library of Congress Cataloging-in-Publication Data Seglin, Jeffrey L., 1956– The AMA handbook of business letters / Jeffrey L. Seglin with Edward Coleman.—3rd ed. p. cm. Includes bibliographical references and index. @Bookz ISBN 0-8144-0665-3 1. Commercial correspondence—Handbooks, manuals, etc. 2. Letter writing— Handbooks, manuals, etc. I. Coleman, Edward, 1968– II. Amacom. III. Title. HF5726 .S42 2002 —dc21 2001053995 2002 Jeffrey L. Seglin All rights reserved. Printed in the United States of America. Although this publication is subject to copyright, permission is granted free of charge to photocopy the pages that are required by each user and to print and use pages from the enclosed CD. Only the original purchaser may make photocopies and print and use pages. Under no circumstances is it permitted to sell or distribute on a commercial basis material reproduced from this publication. Except as provided above, this .