A model business letter the sender´s address -> ->-> can move to the centre of the page DVB Correnstrasse 250 D- 40000 Munster Tel: (+49)251-86613 Fax: (+49)251-90271 Email: schubd@dvb.co.de 20 May 2006 (1st option) the recipient´s address Ms D. van Basten Direktor D. van Basten S.A. Heidelberglaan 2 Postbus 80.115 NL-3508 TC Utrecht 20 May 2006 (2nd option) Dear Ms van Basten Dear Sir when you don´t know the name or even the sex of the recipient Dear Sirs -v Dear Madam -v Dear Sir/Madam -v Dear Richard when you know the recipient well Thank you for your letter of 15 April regarding our February statement and April invoice No.7713. We are sorry to hear about the difficulties you have had, and understand the situation. However, we would appreciate it if you could clear the account as soon as possible, as we ourselves have suppliers to pay. We look forward to hearing from you soon. Yours sincerely Yours faithfully -- when you don´t know the name/sex of the recipient Kind regards -- when you know the recipient well/ want your letter to sound friendly Regards -v With kind regards -v signature in writing Dieter Schubert Director Zdroj: Ashley, A.: Oxford Handbook of Commercial Correspondence, p.90