A letter is a mode of communication between two or more people and organizations. It can be transferred between people either online or offline. A sender can express his message perfectly through these letters as we have different kinds of letters namely formal, informal and semi-formal. Letters are used in many situations, like giving instructions, applications, offer letters, curriculums, congratulating letters, regretting letters and many more.Letters pay a vital role in communication. Writing a letter is highly creative. Oral communication may vary from person to person while travelling from sender to receiver. Sometimes the actual content may change completely. But in the case of a written message, the exact message will reach the receiver. The same letter can be sent to multiple receivers. However, the format and the parts of the letter should be in a proper way.