This document provides guidance on writing formal and informal letters and emails. It discusses including a greeting, introduction, main body organized into paragraphs by topic, and appropriate closing. For informal letters, each paragraph should have a topic sentence and use present perfect or simple past tense appropriately. When giving advice, both formal and informal letters should include opening remarks to introduce the request for advice, suggestions for courses of action using formal or informal language, and closing remarks thanking the recipient. The document also provides examples of language for writing letters of complaint.

1. Let’s revise: Formal and informal letters.

5. Opening remarks (informal)

6. Closing remarks (formal)

7. Closing remarks (informal)

12. Letters of complaint.

13. I am writing to complain about… I am writing regarding… I am writing because of … I am writing on the subject of… I am writing to you in connection with… USEFUL LANGUAGE FOR LETTERS OF COMPLAINT OPENING REMARKS:

14. I hope/assume you will replace… I trust the situation will improve I hope we can sort this matter out amicably… I hope the matter will be resolved. CLOSING REMARKS:

15. Dear Sir/ Madam, I want to express my strong dissatisfaction with the service I received during…. Firstly, …. but ….. Then, in spite of the fact that … To make matters worse,…. I assume you will…. Yours faithfully, Claire Gills.