A good letter speaks and represents a company. While writing a business letter, simple and easy words must be chosen in order to provide clear understanding to our clients. If our clients do not understand what we have written, we are expected to another business letter, in order to make them understand, what we have written in our previous letter. A business letter should always be addressed to the concerned person. Otherwise, your letter would be lying in the department of sales or marketing or accounts department. If your letter is addressed to a particular person viz., General Manger, Vice-President, CEO, COO, CFO, the letter would directly be placed on his desk for suitable reply. You are sure to receive a reply for your subject of area. Further your business letter, should be explained to the point. For example, if the payment is outstanding, you need to mentioned since how long the payment is outstanding, when the goods were dispatched and ask your client to clarify as to why the payment has been delayed. Copies should also be marked to accounts manager or sales manager in order to carry out the processes without any delay. Long paragraphs are a waste except in the matters of legal clarifications or introductory letters. Please understand, that just as you, no one has time to read long letters sitting in chairs. Every one has to reply to so many letters and write emails. Therefore, if you want to receive a quick and prompt reply, brief your letter and ask clearly what you want from the client. This saves your time as well as the time of your client.