Some time ago, somebody mentioned something about set formats for business letters. I believe there was a book that had a wide selection of formats for various purposes. I didn't pay attention because I didn't think I would ever need it. Now I need it. A website would be even better. Ross Roebuck, South Carolina http://community.webshots.com/user/ross_klatte I have one called Writing Letters in Japanese . It's not specifically about business letters, but does include them. It's published by The Japan Times, written by Inter-University Center for Japanese Language Studies. Editors are: Kikuko Tatematsu, Yoko Tateoka, Takashi Matsumoto and Tsukasa Sato. The ISBN is 4-7890-0664-6. Hope this helps, JN