Drafting Business Letters is an art by itself. Business Letters are taking our business to a next level. We have to keep those letters as perfect as possible. A Business Letter is the face of a business. It conveys what we think and what we want to execute. By keeping in mind the various factors – the mentality of the recipient of the letter, the depth of the relationship between the writer and the reader of the letter, the nature of the letter, what is expected out of the letter and the social status of the writer and the reader of the letter – the letter should be drafted. The suitable style for the letter should be used so that the quality of the letter is maintained. The grammar of the context should be seen for its correctness. If the statistical figure is mentioned in the letter, the veracity of the figure should be studied for its accuracy. By incorporating all these aspects into the letter, the letter should be drafted.