This book is perfect for the students with the basic language level. It can also be useful for foreign specialists of various spheres who work and live in Russia. The book teaches how to write a letter on any possible occasion including personal documents, internal documents, external business letters, a letter of demand, a letter of inquiry, a reminder letter, an information letter, a letter of offer, to name but a few. All in all, the book offers 11 chapters. Every chapter has a short dictionary with some lexical units on the topic and relating exercises. Questions which are not in the main part of this book, can be found in the chapter “Additional material”. All comments are in Russian. The language of the whole book is adapted for the students with the basic language level.