The manual is a collection of sample letters in English, touching on a wide variety of aspects of everyday life. These are friendly and business letters, letters of invitation to visit and letters of gratitude, letters of apology and letters of request.

The book introduces the etiquette of writing a letter in English, some rules of English punctuation and spelling, as well as contains reference materials of various kinds necessary when writing letters.

The manual is designed for a wide range of people who speak English to varying degrees and who want to maintain written contacts with representatives of English-speaking countries.

(The book is entirely in Russian, all sample letters are in two languages.)