Book of Business Letters . Tutorial" by T. G. Bortnikova, I. E. Illina and M. N. Makeeva is an indispensable resource for all who seek to master the art of business correspondence . In today's world, where communication plays a key role in business and professional environment, the ability to correctly compose business letters becomes a necessary skill. This manual not only teaches the basics, but also immerses the reader in the subtleties and nuances that will help stand out from others. The book covers a wide range of topics related to business correspondence. The authors examine in detail the structure and format of the letter, the rules of design, as well as stylistic features that make the text more convincing and professional. Readers will learn how to formulate their thoughts correctly, avoiding ambiguities and misunderstandings. This is especially important for those working in an international environment where every word can make a big difference. “Business letters” will be suitable for both students studying business communication and practitioners who want to improve their skills. If you are at the stage of building a career or want to move up the career ladder, this guide will become your faithful assistant. It will be useful to managers, marketers, lawyers and everyone who regularly interacts with partners, customers and colleagues. The topics raised in the book go beyond just writing letters. The authors touch upon the ethics of business communication, the importance of choosing the right tone and style depending on the context and the addressee. They also discuss how to avoid common mistakes and misunderstandings that can lead to negative consequences. In this context, the book becomes not only a tutorial, but also a practical guide that can be used in everyday work. The style of the authors is clear and accessible. They use real examples and situations, which makes the material more understandable and applicable in practice. The book is full of exercises and tasks that will help to consolidate the knowledge and skills . This makes it an ideal tool for self-study or use in educational institutions. T. G. Bortnikova, I. E. Illina and M. N. Makeeva — well-known specialists in the field of business communication and management. Their experience and knowledge gathered in this manual make it a valuable contribution to the literature on business communication. If you are interested in books on business communication, such as “The Art of Business Communication” or “Business Correspondence: from A to Z”, then “Business Letters . The tutorial will be a great addition to your library. Do not miss the opportunity to improve your business communication skills and become more confident in communicating with colleagues and partners "Business Letters . Tutorial" is not just a book, it is your guide to the world of professional communication, which will help you succeed in your career and establish effective business relationships.