一、Courtesy 礼貌

    语言要有礼且谦虚，及时地回信也是礼貌的表现。

    例如：

    We have received with many thanks your letter of 20 May, and we take the pleasure of sending you our latest catalog. We wish to draw your attention to a special offer which we have made in it.

    You will be particularly interested in a special offer on page 5 of the latest catalog enclosed, which you requested in your letter of 20 May.

    二、Consideration 体谅

    写信时要处处从对方的角度去考虑有什么需求，而不是从自身出发，语气上更尊重对方。

    例如：

    “You earn 2 percent discount when you pay cash. We will send you the brochure next month.”就比“We allow 2 percent discount for cash payment. We won't be able to send you the brochure this month.”要好。

    三、Completeness 完整

    一封商业信函应概况了各项必需的事项，如邀请信应说明时间、地点等，确忌寄出含糊不清的信件。