A formal letter is a type of communication between a company and an individual or between individuals and companies, such as contactors, clients, customers and other outside parties. Formal letters are not like personal letters; they have a more formal tone, writing style and focus on conciseness and concreteness. This is why they are also called formal business letters. However, the tone of the letter can greatly vary, depending upon the type of business letter. Generally, a business letter is written for sales efforts, resolving issues and considerations, and relationship building. Click here to read more.