This is a book of practice in dictation and letter writing for secretaries learning English as a foreign language. It is suitable not only for secretaries in training, but also business executives who want to know the stock phrases used for routine business correspondence. The book contains 30 model letters covering the main structures and phrases used in modern English business correspondence. In addition to the detailed notes on each letter, there are letter writing exercises giving further practice in these structures and phrases. Each model letter is preceded by a dialogue which sets the context from which the letter emerges. In these appears in a formal register in the letters. There is an accompanying cassette of the dialogues and model letters.