Business letter is an important tool in business communication. It transmits business related information to the concerned parties. Generally, a business letter is composed of some parts. The most important part of a letter is its body that contains the message of the letter. In order to make the message easy and clear, the body of a letter is divided into various paragraphs. The nature of messages inserted in various paragraphs of a letter or the functions of various paragraphs are discussed below:

Function of the first paragraph

The first paragraph should contain information that can draw the reader’s attention and create interest in their mind. If the first paragraph can create interest, the readers will enter into the remaining texts. This paragraph also introduces the writer, the purposes or subject matter of the letter and if it is a reply, the reference number, and date.

Function of middle paragraph

This is the main portion of a letter. Generally, this portion states the main message in details providing necessary background and supporting information. Here the writer anticipates the reader’s needs and arranges the messages in such a detailed way so that they can obtain their desired information.

Function of final paragraph

In the last and closing paragraph, the writer can restate briefly some of the important points that are mentioned in the main portion of the letter. This section also clearly states the actions that are expected from the receiver or the actions that will be taken at last. If it is a reply, this part contains a Thanksgiving message and encourages writing in the future.

Finally, it is to be noted that the paragraphs are not generally given any heading unless the letter is very long and deals with several important points.