Business Letter-Heading


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In today’s Business Studies class, We will be learning about Business Letter Heading. We hope you enjoy the class!


How to Write a Business Letter
How to Write a Business Letter


A business letter is also known as an official or formal letter. Some of the distinguishing features of a formal letter are: (i) the two addresses of the addressee and the addresser, (ii) the salutation, etc.


This is the style of display of a letter. There are two styles which we will consider here – the fully blocked and the semi-blocked layouts.

Fully-blocked style: in this style

  1. If you are using a letterhead paper fill in the dotted lines for the Reference and the day.
  2. If you are using a plain A4 paper, begin typing the Reference and the date on the 12th single line space from the top edge of the paper.
  3. If you are using plain A5 paper begin typing the Reference and the date on the 9th single line space from the top edge of the paper.
  4. Single line spacing should be used for lengthy letters, with double line spacing between paragraphs.
  5. Double line spacing should be used for short letters, with double line spacing between paragraphs.
  6. Note that the addressee’s name and address must be typed in single line spacing.



Our Ref

8th November, 20…….

Mr. Obi Oyo

187, Dawudu Road



Dear Sir,

This letter is typed in fully blocked style; in single line spacing but with double line spacing between the paragraphs


Other features of a fully – blocked letter style are that each part of the letter beginning from the Reference to the enclosure sign (where any), begins from the left margin.


Yours faithfully,



Training Manager



For comparison the example of a semi-blocked or indented styled Business letter is as follows:


Our Reference ________                                                                                                   Date_______


The Principal

Good Shepherd Comprehensive High School

3, Olayinka Street




Dear Sir,


We have received your letter stating that you have not received the books sent to your bookshop last week.


We wish to assure you that if the books are not received by Wednesday next week we shall send you new ones on Friday and hope you will return the first consignment wherever they are received by you.


We apologize for any inconvenience this delay has caused your teachers and students.

Yours faithfully,



Sales Manager




1) Business Letter with Subject Heading: Usually all business letters carry subject heading. This is the title of the letter printing to what it is all about. Subject headings help for proper filing and referencing. Example


Dear Sir,

Application for Distributorship

In reply to your advertisement in the Daily Times on Wednesday 10th of November, 20…… we hereby apply as a distributor to your company……


2) Business Letters with Enclosures: Where a parcel, cheque or any important item is attached to a letter, attention is drawn to this by the sign Enc. Or Attach typed of the end of the letter after the complimentary close. It reminds the receiver of such a letter to look out for the item

3) Business Letters Typed on Letterhead: almost all business letters are typed on the official letterhead of the organization concerned. The letterhead is the printed paper carrying the organization logo, address, bankers, telephone lines and other particulars. Such letterheads are informative and make the business letters more formal or business-like.

4) Carbon Papers: At least one carbon paper must be used for every business letter. A carbon paper enables the typist to make a duplicate copy from the typewriter of the letter being typed without the need for a photocopy machine. A carbon copy of every business letter must be retained and filed for reference hence the use of carbon paper.

5) Flimsy Papers are especially light typing sheets to be used when several copies of a letter are to be produced using the carbon paper. The flimsy papers thus enable the several typed copies to be clear and legible.

how-to-format-a-business-letter- business studies classnotesng



  1. Mention two differences between a business letter and a personal letter
  2. State two differences between fully-blocked and semi-blocked styles in a business letter.


Read pages 127 and 128 of Business Studies for J.S.S 3 by O.A. Lawal and others.


  1. List five documents handled by a receptionist.
  2. Mention four office machines.
  3. State the aids to trade.
  4. What is a typewriter?
  5. List six parts of a typewriter.


  1. In a fully-blocked style of a business letter, the typing should start from A. Right margin B.  Top edge of paper C. left margin D.  Bottom margin.
  2. The light type of typing sheets used for many duplicate copies are called__ A. Carbon paper B.  Flimsy papers C. duplicate papers D.  Photostat copies.
  3. Ref in business letters stands for A. referendum B.  Referee   C. reference D. reflex.
  4. Using the typewriter, the typist can produce several copies of a document by means of ____ papers.  A. carbon B.  backing   C.  Duplicate D.  Sheet.
  5. The abbreviation “Enc.” means _____in business letters A. Reference B.  Encounter C. enclosure D. enclave.
  6. Which of these shows that a letter has something attached to it? A. Remark B.  Enc.  C.  Ref    D. Parcel


  1. Write a short note on the business letter.
  2. State three differences between a semi-block and fully block styles of a business letter.



We have come to the end of this class. We do hope you enjoyed the class?

Should you have any further question, feel free to ask in the comment section below and trust us to respond as soon as possible.

In our next class, we will be talking about Simple Tabulation. We are very much eager to meet you there.


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