This text aims to provide readers with practical solutions for a variety of tricky letters that they need to write everyday in business situations. For example, how to deal with angry customers, what to say if a subcontractor's work is not up to standard, asking the Inland Revenue for more time to pay, how to deal with complaints from staff, how to ask your bank manager for a larger overdraft, what to say to the press if they publish a misleading report, and more. explanations about each letter. It is designed for all managers who need to respond to a variety of difficult situations in writing.