We should answer a business letter as soon as possible.  This answer, besides giving the desired information, should include a reference to the letter received and an acknowledgment of inclosures, if there were any.  All questions should receive courteous replies.  The facts should be arranged in a form that will be convenient for the recipient.  As a rule it is best to follow the order which the writer has used in his letter, but in some cases we may be able to state our facts more definitely and concisely if we follow some other order.

What has been said in general about attention to forms in letter writing might well be emphasized here, for business men are keen critics concerning letters received.  Be careful to use the correct forms already suggested.  Also pay attention to punctuation, spelling, and grammar.  Write only on one side of the paper and fold the letter correctly.  In fact, be businesslike in everything connected with the writing of business letters.

A few examples are here given for your notice:—­

(1)
______________________________________________________
|                                                      |
|                             Ypsilanti, Mich.         |
|                                     April 4, 1905.   |
|                                                      |
|  Mr. William Wylie,                                  |
|     807 Linn St., Peoria, Ill.                       |
|                                                      |
|   Dear Mr. Wylie;                                    |
|    Inclosed is a letter from Superintendent Rogers   |
|  of Rockford, Ill.  The position of teacher of        |
|  mathematics is vacant.  The salary may not be so     |
|  much as you now receive, but in many respects the   |
|  position is a desirable one.  I advise you to apply  |
|  for it.                                             |
|                          Sincerely yours,            |
|                                Charles M. Gates.     |
|                                                      |

(2)
______________________________________________________
|                                                      |
|                      586 State St.,                  |
|                               Chicago, Ill.          |
|                                      July 20,1905.   |
|                                                      |
|  Mrs. Charles H. McNett,                             |
|         2345 Franklin St.,                           |
|               Denver, Colorado.                      |
|                                                      |
|   Dear Madam:--Your card of July 9th is at hand.  We  |
|  beg to say that we sent you the books by express,   |
|  prepaid, July 9th, and they have probably reached   |
|  you by this time.  If you have not received them,    |
|  please notify us, and we will send a tracer after   |
|  them.                                               |