The purposes of( 1 )are to obtain complete understanding between the parties involved, and to elicit the responses required. ( 2 ), the functions of a business letter are to ask for or to convey business information, to make or to accept an offer, and to deal with matters concerning various businesses. Business letter writing does not differ from any other form of creative writing. Good English is one of the important bases of a good business letter writing. What you write should be free from grammatical blemishes, and also free from the slightest possibility of being misunderstood. ( 3 ), there are certain essential requirements for a good business letter, which can be summed up in the Seven C’s principle, i.e. (4 ), (5 ), ( 6 ), ( 7 ), ( 8 ), ( 9 ), ( 10 ). These C’s often go hand-in-hand.