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This manual is intended for a wide range of English learners; it may be of particular interest to businessmen, accountants, secretaries, assistants, administrators and other office workers. The main goal of the manual is to master the skills of writing a business letter, taking into account the specifics of the speech behavior of the British and Americans. Samples of business correspondence in English are given with a translation into Russian. The proposed letter models and exercises, compiled on the original language material, will help to competently design and compose a business letter. About all this and not only in the book Business Correspondence in English (Larisa Vasilyeva)