31. Most business letters have cold, impersonal words. 32. "For business letters , I think it's OK," 33. Personal and business letters also were found. 34. There is no reason why business letters should not be warm, friendly, conversational, interesting, and customer centered. 35. A whole page of " Useful tips for writing business letters " is included within the book. 36. He had to put a business letter into the proper style and format recipe information into columns. 37. The gist of the story revolves around his perverse delay in mailing a stack of important business letters . 38. The adults may store personal and business letters on the hard disk or keep tax information and budgets. 39. One of the books was a children s storybook; the other was about how to write business letters . 40. If it hears " You're in, " it might recognize those words one way in a business letter .