This book is a collection of nearly 250 shortened or adapted business letters that were actually emailed, faxed, or posted. While the letters vary in complexity and length, all samples are comprised of straightforward sentences that upper intermediate readers of English as a second language should have no difficulty understanding and using. The book should also be useful for native English speakers seeking a fundamental approach to written business communication and for teachers in need of business-writing source material and exercises. The book is divided into three parts: Part 1: Letter samples and answers to the exercises (usually letter revisions). Part 2: Exercises (original letters, situational assignments, and sequencing assignments). Part 3: Hotel and travel matte.