|Dr. Johnson has said, "In a man's letters, his soul lies naked". Letters have souls. They can speak. The modern man who is too much enmeshed in the technicalities of life, needs different media for communications with his fellow-beings. A good letter is like a lively conversation. It renders a great satisfacton to us and yet furnishes a lot of information. Clarity, simplicity and coherence are some of the qualities of a good letter. An interesting letter caputers the imagination of the reader. This book will be very useful to the High School and College students, educated youngsters seeking employment and grown-ups in every walk of life, including business men.