1. The Salutation

  2. The Statement of Purpose

  3. The Situational Details

  4. The Statement of Request

  5. The Farewell

1. The salutation is the greeting portion of the letter. On the IELTS exam, this portion will be the important part to begin for you. Common salutation are :

Examples of Professional Letter Greetings

Dear First name Last name; e.g., Dear John Frank

Dear Mr./Ms. Last name; e.g., Dear Mr. Frank or Dear Ms. Frank

Dear Mr./Ms. First name Last name; e.g., Dear Mr. John Frank or Dear Ms. Jane Frank

Dear Hiring Manager

Dear Sir or Madam

To Whom It May Concern

Dear Human Resources Manager

Dear Company Name Recruiter; e.g., Dear ABC Company Recruiter

2. The statement of purpose is the short paragraph that you will write to tell your reader why you are writing. This section is typically only 1 or 2 sentences long.

For Example:


  1. I am writing to you to request you refund a recent online purchase I have made from your company. Allow me to elaborate on exactly why I would like this course of action to be realized.
  2. I hope this letter finds you in good health. I am writing to see if I could ask a favor. I want your telescope for a week as my son has to prepare a project on stars.


  1. I feel the need to bring to your attention an issue I have with the manner in which you stage your product. Permit me to debrief the issue.


  1. I would like to express my deepest condolences to you and your family at this time. I am so grieved by this loss and hope this letter offers you some comfort.


  1. I am writing to you to express my appreciation for the extra effort exhibited by one of your staff. Their attention to my needs improved my experience with your company tremendously.
  2. I want to let you know just how much I appreciate your looking after Sana during my trip to Australia.


  1. I am writing to you to outline an area I feel the Zen Public Park could improve. And I would like to explain the areas where the development is needed.


  1. I would like to formally apologize for my absence at the annual company retreat this past week. Please allow me to explain on why I was not present.
  2. I am writing to express how sorry I am for missing your anniversary party last night. Please allow me to explain what happened.

3. The situational details paragraph is the portion of the letter where you will expand and explain the particulars of your position to your reader.

  1. I purchased a new laptop from your website fortnight back to give my brother for his birthday. I wanted to give him surprise hence without asking him I ordered a laptop to gift him. On his birthday when I gave him, his wife said that already they’ve possessed. Unfortunately, it appears that he has the same laptop given by his company and thus has no need for the same one I bought for him. I hope you can empathize with my circumstances. Having a laptop of my own, I really have no need for the item I shopped from you.
  2. You know well about my son, how he is very enthusiastic about universe and galaxy, and I am proudly saying that he has taken part in space research program where he needs to present a project on how stars have existence in the universe, their shapes and many more. Hence, I remembered that you have also a telescope at your place. If you can give it to me for a week, my son would be able to prepare a wonderful project by his own study. You know arranging new for him at this moment turned out to be more expensive.

4. The statement of request is the part of the letter where you declare what you hope will be accomplished as a result of your writing.

  1. Thus, I would like to return this item to you for a refund. From your website, I understand that if I return the item by mail to you within 20 days of the purchase date, I can expect to have my account credited for the full purchase price.
  2. I was hoping you wouldn’t mind giving me a telescope for a week. I know it’s very expensive and need to be taken care with, but I ensure you that my son will use it only under my supervision and I will keep it safe in my room. I would be so grateful if you could help my son in particular.

5. The farewell is the few words you write to close your letter. Tailoring your farewell to the subject of your letter is an additional way to demonstrate your lexical abilities in English to your examiner.

  1. Your help greatly appreciated,
  2. Thanking you kindly, / Gratefully yours,

Some other examples of farewells are:

  • Gratefully yours,
  • Looking forward to your response,
  • Best wishes,
  • Give my regards to,
  • All the best,
  • See you soon,
  • Sincerely,
  • Best,
  • Best regards,
  • Speak to you soon,
  • Thanks,
  • Yours truly,
  • Take care,
  • Your friend,
  • Cheers,
  • With love,

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