21.   The class goal was to learn how to type a business letter.

22.   The complexities of Microsoft Word are a bit much for writing ordinary business letters or notes to the teacher, and Excel is overkill for a simple expense account.

23.   The competency test in writing was designed for students who read at eighth-grade level and required that they write a business letter.

24.   The gist of the story revolves around his perverse delay in mailing a stack of important business letters.

25.   The higher resolution makes it a good choice for people who need a versatile printer capable of producing plain-paper documents ranging from business letters to color photographs.

26.   French business letters take courtesy to new heights.

27.   Most business letters have cold, impersonal words.

28.   The book consists entirely of various samples of business letters and miscellaneous essential documents.

29.   There is no reason why business letters should not be warm, friendly, conversational, interesting, and customer centered.