This handbook has been written in a very simple and understandable English language to assist the employees working in the Government and Semi-government departments; Autonomous bodies; National and Multinational companies; and are responsible for official day to day correspondence. This book is also of great value to those who are newly entrants in such organizations. The main purpose of the handbook is to assist people in writing letters in a wide variety of settings. The author’s knowledge of various situations that occur in life, in both a personal and professional setting, is quite astounding. Those who are working in various organizations in Pakistan can no doubt make good use. This work should be a great resource for native English speakers and non-native English speakers alike.