A business letter occupies one of the leading places among documents created in the field of management. Many managers have to write a large number of letters every day. The manual discusses the rules for drawing up a business letter in Russia in accordance with GOST R 6.30-2003, standard instructions for office work in federal executive authorities, approved by order of the Federal Archive of November 27, 2000 No. 68 and registered with the Ministry of Justice of the Russian Federation dated December 26, 2000 No. 2508, and the rules of execution international letters, which were developed by national standardization services within the framework of ISO. Particular attention is paid to the text of the letter, examples of writing letters to government bodies and various organizations are given. Intended for students studying office work and management, as well as for practical management workers.