UNIT I | INTRODUCTION TO

BUSINESS SET UP
Setting-up a company can be an overwhelming process. The sections below will guide you on how
to prepare the key elements that should be included in setting-up a company.

Before starting a business, it is important to make sure that the business is for you. You need to
figure out what is the best type of business to get into. You can choose to start a service or
product-oriented business.

A service business is a business which provides services directly to consumers. Some examples
of service businesses include the hospitality sector, consulting, appliance repair, computer support,
health care, real estate and legal services. Companies can also have subdivisions which take the
form of service businesses; for example, a company selling computers may have a service division
which provides support to its customers.

If you are an artist who generates a monthly oil painting, for example, you could be considered a
product-oriented business because essentially you are manufacturing your products and
distributing these products to your customers. You are not providing a service.

However, most businesses cannot be defined purely as product-oriented or service-oriented;

instead, they fall somewhere in between. In reality, all businesses sell products because services
can be considered as products, although they are not physical.

DESCRIBING THE TYPES OF BUSINESS OR SERVICE

You can describe your business or service using the following expressions:

1. Berjaya Holdings is a product- /service-oriented business.

2. Our main product(s)/service(s) is/are …

3. The main ingredients or materials of our product are …/ The uniqueness or specialty of our
service is in the … (quality, efficiency, effectiveness, etc.) of the service we provide.

Reasons for Choosing the Type of Business

You can describe your reasons using the following expressions:

1. There is a high demand for … (identify the product or service) among … (identify specific
customers).

2. Our product or service caters to customers who demand for … (specify some uniqueness,
difference, specialty, etc. e.g. in the design, price, quality, material, or workmanship, etc.
compared to the product or service offered by other companies).

3. There is also a great potential for expansion into … (related product or service lines) in our
long-term vision for the business.

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COMPANY NAME AND TYPES OF BUSINESS

Choosing a Good Company Name

The name you choose for your business is important because it is the beginning of a successful
brand. It should be unique, catchy, and memorable. Below are examples of sources from which
you can create a good company name:

1. Personal Names – It could be your full name, first name, surname, or using all or some
initials e.g. McDonalds

2. Descriptive Business Names – These are usually generic, descriptive names that make it
easy for potential customers to identify your product or service e.g. Kentucky Fried Chicken
(KFC), International Business Machines (IBM) and British Airways.

3. Combined Business Names – These consist of a combination of descriptive terms and

personal names. Such names do not only allow you to add a personal touch but also
include your product or service in your business name e.g. Dunlop Tires (John Dunlop),
Ford Motor Company (Henry Ford) and Dell Computers (Michael Dell).

4. Brandable Business Names – Any name can become a brand. Choose simple, ‘nonsense’
words that are easy to remember e.g. Google, Amazon, and Microsoft.

The following are more examples of company names and the thoughts behind the name:

1. Grenelect (www.grenelect.com – company in New Delhi, India)

Business: A marketing company for innovative and sustainable construction materials
Originates from: The company sells green construction materials and selects the materials
accurately.

2. Aphrose (www.Aphrose.com – company in Michigan, U.S.)

Business: Cosmetics
Originates from: Aphrodite, the goddess of beauty and love, and from rose a very feminine
flower.

3. isiSolutions
Business: ERP software solutions
Originates from: Additional modules (solutions) sold by the company that are user- friendly
(easy).

Tips:
1. Avoid generic names that are not memorable.
2. Avoid generic names that literally describe the product or service e.g. Computer Sales and
Service.
3. Avoid geographical name. (What happens if you decide to move or expand? The exception
is if you are trying to create a strong local affinity e.g. a neighbourhood café.)
4. Do not restrict future product or service lines. Be broad to include your long-term vision for
the business.
5. Keep the name short and easy to pronounce.
MOTTO AND SLOGAN

What is a slogan?

Slogan is a recognition tool that consists of smart phrases and expressions that function as a form
of recognition for the brand, organizational image, campaign theme or marketing communication
image.

The word ‘slogan’ is known differently in various countries. In the United Kingdom, slogan is also
called ‘endlines’ or ‘strap lines’. In USA, it is also known as ‘tags’, ‘tag lines’, ‘taglines’ or ‘theme
lines’.

Slogan usually becomes the trade mark that is known variously as TM Trade Marks (UK), TM
Trademarks (USA), SM Service Marks(USA), ® Registered Trade Marks (UK) and ® Registered
Trademarks (USA).

Slogan used by companies, organiza tions and others is never permanent. Companies change to
new slogan to reflect new management, new trends, new marketing strategies etc. Coca cola has
changed its slogan several times, so does McDonalds.

In his book, Creative Advertising, Charles L. Whittier said:

“A slogan should be a statement of such merit about a product or service that is worthy of
continuous repetition in advertising, is worthwhile for the public to remember, and is phrased in
such a way that the public is likely to remember it”.

Business slogans are short, often memorable phrases used in advertising campaigns. They are
claimed to be the most effective means of drawing attention to one or more aspects of a product.
How many company slogans can you recall?

“I’m Lovin’ It!”, “Just Do It”

These slogans are unique to the brand they represent. They are catchy and short.

“I’m lovin’ it.” This is McDonald’s business slogan which in fact is extensively simple yet so fun for
all age groups whether kids or adults. It actually satisfies the aim for which it was launched in the
first place. This slogan catches people’s attention in the most decent and innocent manner
possible. This slogan has become an award-winning advertising/business slogan.

Slogan Writing

If we look at interesting slogans, they demonstrate many characteristics. Some of them are brief,
easily expressed, easy to understand, neat and compact. Try to think of the titles of books, songs
or films that illustrate those characteristics. As in slogans, the titles of those creative masterpieces
are also marketing communication expressions that aim to sell ideas, attract attention and create
interests.
A slogan must have the following characteristics:
 Reminds us of the brand, company, product, institution etc.
 Instills a positive feeling about the brand
 Illustrates a personality
 Strategic in nature
 Competitive in nature
 Original
 Easy and simple
 Neat
 Credible

Can you identify the company that has the following slogan?

a) Advancement Through Technology -

b) The Power of Dreams -
c) Imagination at Work -
d) Because you’re Worth It -
e) Now everyone can fly! -

Characteristics to be avoided when writing a slogan

 Generic cliché
 Sarcastic or negative responses
 No meaning
 Difficult and awkward words/phrases
 Used by other companies

Exercise

1. Write the slogan for the following companies:

i. Nissan ____________________

ii. Microsoft
____________________

____________________
iii. BMW
iv. Maybelline
v. Proton
____________________
vi. Tourism Malaysia
vii. Google _________________________________________
MOTTO

What is a motto?

A motto (Italian for pledge) is a phrase or collection of words (adjective or noun) intended to
describe the motivation or intention of a sociological grouping or organization. A motto may be in
any language, but Latin is the most used. The local language is usually used in the mottos of
government agencies.

Basically, motto can be described as:

1. A brief statement used to express a principle, goal, or ideal.

2. A sentence, phrase, or word of appropriate character inscribed on or attached to an object.

Examples of motto:

Chartered Bank - Big, Strong and Friendly

(Adjective)

Boy Scout - Be
Prepared
Universiti Malaya - Knowledge is the Source of Progress (Ilmu Puncha
Kemajuan)

Exercise
A. Write the motto for the following institutions:

1. UUM
2. Olympic Games
3. Your secondary / high school

B. The following mottos contain errors in usage. Correct the underlined word.

a) come, see, experienced

b) visionary, mission, philosophy and objectives
c) illustrious, excellence, glorious
d) friendship, togetherness and united
e) fast, punctual and safely

VISION AND MISSION

Strategic planning is a process of defining the strategy or direction of an organization. It facilitates

the process of making decisions by allocating its resources to pursue this strategy, including its
capital and people. In many organizations, this is viewed as a process for determining where an
organization is going.

Therefore, for any business to succeed, it must be able to clearly describe why it is there, and what
is there to achieve. In other words, the integral part of strategic planning is to develop the vision
and the mission statements of the organization. Developing the vision and mission statements is a
way of articulating these ideas to yourself, your customers, your employees, and to the world.
A VISION STATEMENT

A vision is a statement about what your organization wants to become. It defines where the
organization wants to be in the future. It reflects the optimistic view of the organization future. It
outlines what the organization wants to be, or how it wants the world in which it operates to be. It
concentrates on the future. It is a source of inspiration.

A vision statement can take many forms. It answers the question: "What will success look like?"

FEATURES OF AN EFFECTIVE VISION STATEMENT INCLUDE:

 Realistic aspirations
 Vivid and clear description
 Description of a bright future
 Clear and not ambiguous
 Memorable and engaging words
 Conform to the organizational values and culture

A MISSION STATEMENT

While mission statements vary from organization to organization, they all share similar
components. Most statements include descriptions of the organization target market, the
geographic domain, their concern for survival, growth and profitability, the company
philosophy, and the organization desired public image.

This is an example of a mission statement of a restaurant:

“Our mission is to become the favorite family dining restaurant in every district in which
we operate. This will be accomplished by serving a variety of delicious and generously
portioned foods at moderate prices. Our restaurants will be clean, fun, and casual. Our
guests will be served by friendly, knowledgeable people that are dedicated in providing
excellent customer service.”

This mission statement above describes the target market, which are the families and the
geographic domain of the districts. It clearly states how it expects to make profit by offering
excellent customer service delivered by friendly, knowledgeable and dedicated people.
EXAMPLES OF WELL-KNOWN COMPANIES' VISION AND MISSION STATEMENTS

Example 1: Universiti Utara

Malaysia
Vision:

To be an Eminent Management University

Mission:

We educate leaders with holistic characteristics to serve the global community

Example 2: PERODUA

Vision: To be the most preferred automotive brand renowned for products and services of
excellent quality which contributes to the development of the nation.

We aim to achieve our Vision by following our Mission:

 Professionalism in all our operations

 Efficiency in utilizing technologies and available resources
 Resilience in meeting our challenges
 Optimizing benefits to customers and stakeholders
 Dedication towards social responsibility to community, the environment and development of
competent workforce
 Uniqueness in our products
 Aspiration to glorify the name of Perodua

Example 3: TELEKOM MALAYSIA

Our vision is to be the communications company of choice--focused on delivering exceptional

value to our customers and other stakeholders.

To achieve our vision, we are determined to follow our mission to:

 be the recognized leader in all markets we serve;

 be a customer-focused organization that provides one-stop total solution;
 build enduring relationships based on trust with our customers and partners;
 generate shareholder value by seizing opportunities in Asia Pacific and other selected
regional markets;
 be the employer of choice that inspires performance excellence.

Example 4: PLUS

Vision: To be a Premier Global Expressway Group

Mission:

"Providing Efficient and Safe Expressway Network that Enhances the Quality of Life"
Example 5: PETRONAS

Vision Statement

To be a Leading Oil and Gas Multinational of Choice

Mission Statement

 We are a business entity

 Petroleum is our core business
 Our primary responsibility is to develop an added value to this national resource
 Our objective is to contribute to the well-being of the people and the nation.

LOGO AND LETTERHEAD

Logo

Logo is a unique design, symbol, or other special representation of a company name, publishing
house, broadcast network, or other organization, used as a trademark . It is a design used by an
organization as an emblem by which it can easily be recognized.

Things to Be Considered when Designing a Logo

A logo is the first thing that is seen by your customers. It is that one thing that represents your
entire business and that is why it has high importance. A perfectly designed logo is important
because it symbolizes who you are and what your business is all about. This is why it should be in
sync with the theme of your business and it should have a unique identity. Below are the main
things that need to be taken care of while designing a logo.

First and the most important is that you should know what your logo is needed to reflect in terms of
quality, creativity and value of your business. You should be aware of your competitors. You
should know what kind of logos they are using and what message they convey. This will enable
you to be different from them which is of prime importance. Keep yourself updated with the latest
trends and tricks of the trade. Use what is liked by people and make sure that there is a value of
longevity attributed to it.

Examples:

UUM logo PLUS Expressway World Wildlife Fund

LETTERHEAD

Letterhead is the official letter design that company or organizational correspondence is

typed/printed upon. It usually consists of a name and an address, a logo and sometimes a
background. It is used for formal correspondence.

However, the main reason to have letterhead is to ensure that the organization is presented with
the logo and contact information in a consistent format.

Sample letterhead:
 Desiran Bayu Resort Sdn. Bhd.
Batu Feringgi
11100 Penang
Phone : 04-4660523
Fax : 04-4660522

----------------------------------------------------------------------------------------------------------------------------------

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Diamond Coffee
& Spa
Level 3B, Block A
Southgate Commercial Centre
Jalan Dua 55200 Kuala Lumpur
Phone : 03- 675 8888
Fax : 03-675 8880

11
ORGANIZATIONAL CHART

An organizational chart is a diagram that depicts the structure of an organization in terms of

relationships among personnel or departments. An organizational chart also represents lines of
authority and responsibility. Generally, an organizational chart is a horizontal or vertical tree that
contains geometric shapes to represent the staff or divisions. The lines that connect the shapes
indicate relationships between the positions. An organizational chart indicates the formal structure
of a business or company.

Most often, a rectangle represents a person, position, or department. In a hierarchical

organizational chart, the Chief Officer or President is the top rectangle. The level underneath the
chief officer contains high-level managers or executives, and each succeeding level includes the
subordinates of the line above.

In standard organizational charts, the shape is similar to a pyramid. Often, box size is relative to
the authority level of the position; for example, an executive position may have a larger rectangle
than a subordinate position. Peers generally have boxes of similar size on an organizational chart.
Lateral positions on an organizational chart indicate a relationship between departments on the
same level of hierarchy in the organization.

In a standard organizational chart, solid lines depict a formal and direct relationship between
positions. A double linked rectangle might indicate a situation with co-supervisors. A dashed line
indicates an advisory or indirect relationship between positions, while arrows indicate the flow of
communication. To indicate job sharing or dual responsibilities, a divided box might be used.

The use of the Organizational Chart

To define the roles and responsibilities within the organization

 Establishing a hierarchical structure of authority and hence decision-making.

 Establishing communication channels and information flows, incorporating a chain of
command with specific rules and regulations relating to reporting procedures and
accountability methods.
 Establishing control mechanisms, such as the degree of centralization and the span of
control.
 Establishing strategies of coordination of work practices.
 Establishing decision making processes.
 Establishing specific operational functions and tasks.

Strengths of the Organizational Chart

 Transparent and predictable. Helps to understand what should happen within the firm.
 Provides a quick snapshot about the formal hierarchy in an organization.
 Who is in charge of what?
 Who reports to whom?

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Limitations of Organizational Chart

 Static and not flexible.

 Does not help to understand what actually happens within the informal organization.

Sample 1

Sample 2
BROCHURE

Brochure definition

Brochures (or flyers) are small booklets or pamphlets that contain information on products or
services. They are commonly used by businesses as a form of advertisement as they are
inexpensive than other advertising-mediums and are seen as an effective business tool.

Brochures are important in a business because they raise the public awareness for the company
or the brand name. Besides that, they also help in associating an image with a company, product
or service. A good, glossy brochure that stands out will help in the retention of a company or
product name in the mind of a consumer.

Brochures are also important because they give additional data or answer additional questions
regarding the service or product that it promotes. A brochure that answers little or no questions at
all is bound to lose potential prospects. This is because of the change in the mindset of the modern
consumers. Consumers nowadays want to know exactly what they are purchasing and it falls on
the hands of the product-producer or the company to answer questions as well as to assure
potential clients that they will be getting their money’s worth.

Brochure information

Before you come-up with your brochures, first you need to decide what kind of information that will
appear in the brochure. Remember that your brochure represents your business, so you need to
make sure that you are representing your business in the best way. Send out a positive message
about your business.

You have to determine your content according to the target customers so you can provide them
with information they're looking for. Knowing your target audience/customers would help you
decide on what type of information would be appropriate. It would also help you create a message
that your target audience/customers would find interesting, hence, they would want to read and
learn more of what you have to say.

Lastly, do not forget to provide the most complete and accurate information. With this in mind, you
need to have an introduction to your business in your brochure. People may not know about your
business or they may want to learn more about your business. Let your customers and potential
customers know what you do, what you provide, and what they can expect from you.

Provide instructive information about your company and provide contact information for your
business. This can include telephone numbers, email addresses, and the web address of your
website.
Brochure design and layout – the z-fold or the barrel fold

If you want to be cost effective and want to save a lot of money, you can design your own
brochures using a word processor. Next, choose the layout of your brochures. There are two types
of folds commonly used in brochures: the z (or accordion) fold and the barrel (or roll) folds.

As the name indicates, with a z-fold, the paper is folded in alternating directions, which is good if
you want to present information sequentially. The barrel fold is much like you would fold a letter
before putting it in an envelope (the second fold wraps around the first one). You can also insert
some pictures in your brochures. For example, if you are creating a product brochure, you may
want to include a photograph of the product.

Sample 1
Sample 2

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16
Sample 3
 UNIT 2 | BUSINESS
CORRESPONDENCE

INTRODUCTION

Letters and memos are the two most common forms of business communication between
organizations and between organizations and individuals. Instances of using this form of
communication include placement of orders, complaint about a product, enquiries about a product,
calling for a meeting and so on. Therefore, business documents are essential in the business
world. A well written letter can help you to win new business and develop your relationship with
clients.

A business letter or a memo is different from a letter you normally write to a friend. In
business correspondence, simplicity, brevity, accuracy and conciseness are some of the
characteristics of a good document.

A successful business letter is one that elicits the expected response. You can achieve this
by expressing your ideas in a way that makes your purpose clear to the reader and by writing in a
suitable way that makes your purpose clear to the reader.

The types of letters that will be covered in this chapter are:

1. Letter of Enquiry
2. Letter of Proposal
3. Letter of Complaint
4. Letter of Adjustment
LAYOUT OF BUSINESS LETTER

A business letter has several essential parts. They are:

1. The letterhead

Normally the letterhead identifies the name of the company, address, telephone, fax
number, and email address. Some companies also include a reference and telephone
extension.

2. The letter reference

Each letter usually has two reference entries to facilitate filing and to ensure quick and easy
future reference.

i) The reference contains the writer’s initial (written in upper case) and the typist’s initial
(written in lower case) followed by a filing code (usually in three digit numerical and the
page number in bracket).

Example:
Your ref.: KSP/za/101(3)
Our ref.: CD/ja/098(2)

ii) Your reference (Your ref.:) refers to the receiver’s reference while Our reference (Our
ref.:) refers to the sender’s reference. Reference numbers are used by business
organizations for business letters only.

iii) The first time a business organization sends a letter to another organization, it has to
quote its own reference number only.

Example:
Your ref.: -
Our ref.: TKK/ca/102(5)

iv) When the organization replies to the letter then it has to quote the reference number
stated on the letter as well as to quote its own reference number.

Example:
Your ref.: TKK/ca/102(5)
Our ref.: PKT/bb/331(1)

v) When an individual writes the first letter to a business organization, there is no

reference number to quote but when the individual replies a letter from a business
organization, and then the reference has to be quoted. There is no reference number
for an individual or a person.

Example:
Your ref.: PGM/sa/402(8)
Our ref.: -
 3. The date

It comes after the reference entry. It is on one line and should contain the day of the
months in digits, the name of the month spelled in full, and the year written as four digits

e.g. British style: 14 March 2020

American style: March 14, 2020

4. The inside address (receiver's address)

This indicates the name of the receiver or his / her job title or his / her designation and
address. Whenever possible, address the letter to a specific reader.

e.g The Personnel Manager

Sarawak Shell Berhad
98000 Miri

5. The attention line

It is used when the letter is addressed directly to a company, and we wish to direct the
letter to a specific person or position to facilitate processing or answering. Type the
person's name or job title below the inside address.

e.g. Attention: The Sales Manager

6. Salutations / Greetings
Salutation should agree with the receiver's name.

e.g.

Address Mr. Jorge Cruise
Chief Executive Officer
Cruise Fitness Group
3123 Persiaran Indah
24000 Kuala Lumpur
Chief Executive Officer Cruise Fitness Group
Cruise Fitness Group 3123 Persiaran Indah
3123 Persiaran Indah 24000 Kuala Lumpur
24000 Kuala Lumpur

Salutation Dear Mr. Cruise Dear Sir Dear Sirs

Tips:

Use “Ms.” when you do not know the marital status of a female recipient.

Use “Dear Sir,” “Dear Madam,” when you do not know the addressee's name

Use “Dear Sir/Madam” when you do not know the gender of the addressee

Use “Dear Sirs” when addressing a company.

7. The subject line

The subject line appears after the salutation and it aims is to inform the receiver the
purpose and the subject matter of the letter. It is normally underlined unless if it is written in
upper case letters.

e.g. Complaint on Poor Internet Service in Taman Gembira

REQUEST FOR STEEL PRODUCT BROCHURE
ENQUIRY ON SHORT COURSES AVAILABLE IN MARCH 2020

When you are writing an adjustment letter or you are responding/replying to a letter, you
need to write the subject as follows:

e.g. RE: Poor Internet Service

ADJUSTMENT TO UNSATISFACTORY INTERNET SERVICE IN TAMAN
GEMBIRA
RE: SHORT COURSES AVAILABLE IN MARCH 2020

 “RE:” means replying to/referring to

8. The body
In a business letter, the content should be brief yet it covers all the essential points. You
should get right to the point, arrange the subject matter in a logical sequence, use short
sentences and start a new paragraph for each sub-division of the subject.

9. Courtesy close
This section normally contains phrases or sentences, which act as a prelude to
complimentary close.

e.g. It is an honour to receive a personal reply from you

concerning this matter.

10. Complimentary close

This section closes the letter and it should match the salutation.

The rule is to use “Yours faithfully” when your salutation is “Dear Sir”, “Dear Sirs” or “Dear
Madam”.

Use “Yours sincerely” when your salutation is “Dear Mr. Abdullah” or “Dear Ms. Rafidah”.

11. Signature, identification and designation

The writer's name is typed below the signature, followed by the writer's position in the
company.
 12. The enclosure

The enclosure notation is used to indicate to the receiver that additional papers are
enclosed with the letter. It can be written in a number of ways:

e.g. Enclosure
Enc.
Enc. 2 (If more than one item is enclosed, the number of items should be
indicated)

13. Carbon copy notation

The carbon copy notation or “c.c.” is used to indicate to the reader that copy or copies of
the letter have been sent to other recipients.

e.g. c.c. The Head of Department

Note: If there are more than one recipient, arrange the names in alphabetical order or
according to their designation/rank based on the nature of business or culture.

The thirteen principle parts of a business letter are summarised on the following page.
 PRINCIPAL PARTS OF A BUSINESS LETTER

1. Letterhead

2. Your ref.:
Our ref.:

3. Date

4. Inside address

5. Attention line

6. Salutation

7. Subject line

8. Body

9. Courtesy close

10. Complimentary close

11. Signature
Identification
Designation

12. Enclosure

13. Carbon copy notation

TYPES OF LAYOUT

There are two types of layout:

1. Full-Blocked – no punctuation marks in the main parts of the letter.

2. Semi-Blocked or Modified Block – punctuation marks are shown.

Sample 1: Full-blocked letter

Cedar Ace Sdn. Bhd.

444 Jalan Bunga Raya
Kompleks SMI
149090
Kajang
Selangor

Your ref.: SS/za/101(3)

Our ref.: TAH/ja/098(2)

22 March 2020

Mr. Salehudin Salleh

14 Jalan Sultanah
05350 Alor Setar
Kedah

Dear Mr. Salehudin

RE: STYLE OF BUSINESS LETTERS

As requested, I am sending you a group of letters that illustrates the two basic styles used in
business letters. Each has special features; which individual company prefers.

This letter illustrates the fully block style. As you can see, all lines begin at the left hand
margin except for the letterhead, which is usually placed in the middle of the page. This style
is the most preferred by typists because it is the most efficient.

I hope you find this sample useful.

Yours sincerely

Tan Aik
Huang
Tan Aik Huang
Head of Human Resource
Sample 2: Semi-blocked
letter

Lake Pedu Tea Company,

Jalan Kolam,
Pedu ,
06300 Kuala Nerang,
Kedah.

Your ref.: -
Our ref.: ATR/ja/098(2)

24 March 2020

Miss Linda Leong,

Muffins Tea House,
8, Jalan Tinggi,
48700 Rawang,
Selangor.

Dear Miss Leong,

Order No.: JY 10896

Thank you for your order of 300 kgs of Earl Grey Tea and 250 kgs of Pedu Classic Blend.

We are able to deliver Earl Grey immediately but regret that the Pedu Blend will not be
available before 26 September 2019
.

We regret that we are no longer able to supply goods on credit. Our invoice is enclosed and
we shall send the available goods as soon as we receive your remittance.

Yours sincerely,

Ahmad Tajudin
Ahmad Tajudin Ramli,
Sales Manager.
PLANNING THE
BUSINESS LETTER

The main text of the business letter has three important parts:

1. Reasons for writing

2. Facts presented in a logical order
3. What you want the reader to do

The Body of a Business Letter

1. Introductory sentence
Identify the subject matter. It should be short and straight to the
point.

2. Body of the letter

The reason for writing, the facts to be presented (figures, data) and
what you want the other person to do.

3. Closing paragraph
This paragraph summarizes the information presented earlier and
ends on a firm and positive note.

4. Closing courtesies
End the letter with a courteous tone to maintain goodwill between
reader and sender.
Sample letter (full-blocked), showing the order of the various parts.

Lee Lee Diving Shop Sdn. Bhd.

110 Jalan Besar
20909 Kuala Terengganu
Terengganu

Your ref.: -
Our ref.: KKS/dd/12(3)

22 March 2020

Modern Electricals Pte. Ltd.

333 Silver Road
Geylang Baru 380200
Singapore

Dear Sirs

Subject line ENQUIRY ON DEEP SEA DIVING WATCHES

Introductory We are interested in the Sea Sega deep-sea diving watch, which
statement
you had on display at the Watch 2020 Expo last week.

Body For your information, our company has been in the business for
nearly 20 years. We are now upgrading our services and planning
to provide our customers with new range of sea diving watches.
Hence, we would be grateful if you could give us a quotation for
150 units of the model. Please also let us know your terms of
payment and how quickly you can dispatch the goods.

As we are one of the largest importers of diving products in the

Summarizes
The outcome country, we are trying to increase our range of products. As such,
we are looking for products of quality and fashionable.

Courtesy close We look forward to hearing from you soon.

Complimen- Yours faithfully

tary close

Kelson Kean
Seong Kelson Kean
Seong Product Officer
Practice:

The box below contains jumbled parts of a letter. Arrange them in the correct form of a full-blocked
letter.

We would also like to clarify if the price

stated MYR3500 is inclusive of all
planning,
consultation, installation and others costs. Dear Sir / Madam

Hassan Salleh
FINGER PRINT SYSTEM Hassan Salleh
Section Manager

We refer to your advertisement in

The Star dated 20 March 2020 24 March 2020
pertaining the finger print system.
We would appreciate more information
on this system for our company.

Your ref.:-
Our ref.: SA/vk/104(1)

We would be grateful if you could

send us the required information Yours faithfully
by the end of this month so that we can
come to a decision soon.

The Manager We also hope you can perform

Customer Service Department a demonstration to show us how the
Quality Office Solutions product works.
227 Jalan Puteri Park
56100 Kuala Lumpur

We are a sanitary company based in

Melaka. We have 50 employees who are Deluxe Harvest Sdn. Bhd
currently using the card system to clock in 718 Lorong Utama 9
and out of the office. We are considering Setia Industrial Area
finger print system as it would be more efficient. 75450 Melaka
TYPES OF LETTERS

1. Letter of Enquiry

A letter of enquiry is prepared to request for samples, catalogues or some information from
an organization. It is one of the most common letters written by both individuals and companies to
find out about process, availability of goods, delivery dates, terms of payments, etc.
The order for setting out information for a letter of enquiry is shown below:
a) Identify the enquiry in the subject line
b) Open with the enquiry and a short background of the problem / situation (if
necessary)
c) Indicate how the receiver is to respond
d) Close in a courteous and friendly manner

Sample letter:

Indo Acidatama Enterprise

342 Jalan Haji Noor
Jakarta 10310
Indonesia

Your ref.: -
Our ref.: RH/cc/098(2)

28 March 2020

Mr. Lau Chin Hui

Sales Manager
Eurosa Furniture Pte. Ltd.
66 Anson Business Park
740475
Singapore

Dear Mr. Lau

ENQUIRY ON MARACAS SWIVEL COMPUTER CHAIRS

We saw your advertisement in ‘The Kitchen’ magazine, issue 167, March 2020and interested in
your product.

For your information, our company is the largest ethanol producer in Jakarta since 2005. Since we
just moved to a new building last month, we bought two hundred personal computers for our new
laboratory.

Currently, we are in need of suitable chairs as our secretaries and other office personnel are
complaining that their current chairs are not suitable since they have to keep turning from the
keyboard to the printer. Besides, the current chairs are green in colour and does not suit our new
corporate colour which is red.
 Based on your advertisement, we understand that there are suitable chairs made by your
company called Maracas Swivel PC Chair. Could you please let us have a brochure on
Maracas Swivel PC Chair and any other brochures with details of other types of chairs that
you can recommend? Besides, we would love to have a quotation for two hundred chairs of
each model that you recommend. If possible, we would also love to see sample of chairs sent
to our company.

We look forward to receiving a reply from you.

Yours sincerely

Rudi Hartono
Rudi Hartono
Manager

COMMON EXPRESSIONS USED IN ENQUIRY LETTERS

Opening

(Say where or how you heard about the product/service since business organizations are often
interested in knowing the results of their advertising.)

We came across your advertisement in … (newspaper) of/dated … (date) /the

…. (month) issue of … (magazine) and would be grateful if you could let us have
details of/about …

We saw your products exhibited at the ……. Fair 2019 and would like to know …

Your name was given/recommended to us by …. (organization) in … (place) and

we are interested to have details of/about …

We are retailers/importers/wholesalers in the …… trade, and would like to get in

touch with suppliers/manufacturers.
 Indicating demand or market

There is a high demand/promising market for good quality … (product) of the

type you manufacture.

These … (products) are in demand during the festive/holiday seasons.

We have a regular market and our annual sales are very substantial.

If your prices are competitive/ If the quality of the goods meet our expectation/If
the samples meet our customers’ approval, we may be able to place large orders
with you.

Asking for information: making requests

Would you please send us your catalogue and price list for …

We would appreciate it if you could let us have details of/about…

We are interested to know your terms of payment and discounts for large orders.

We would like to have more details of/about …

Please send me/us details of/about …

Closing

You will probably expect some kind of reply to your letter. In that case, the closing sentence will be
to that effect:

We look forward to hearing from you.

We are looking forward to hearing from you.

We would appreciate a prompt reply from you.

We hope to hear from you soon.

We would be grateful for an early reply.

An early reply would be appreciated.

If you expect more than a letter, for example a brochure, you might write the following in place of
‘hearing.’

We look forward to receiving your brochure.

We are looking forward to receiving your brochure/quotation/price list.

Note: Do not make the mistake of thanking the reader in advance. Since the writer is asking for
something, it seems only courteous to allow the reader the privilege of saying “yes” or “no.”
Writing Practice

Practice 1

You are the Administrative Executive at T&T Sdn. Bhd. Your department is organizing a
farewell dinner for one of the senior staff who is about to retire.

Write a full-blocked letter to the Four Seasons Restaurant for reservation. Please
use
today’sdate.

Practice 2

You are the Purchasing Manager of Target Department Store in Alor Setar. In order to expand the
collection of stock for Hari Raya Aidilfitri year 2020, the department store would like to purchase
large quantities of baju kurung and baju melayu.

Write a full-blocked letter for the above mentioned purpose.

Practice 3

You are the Marketing Manager at Milk Your Way Sdn. Bhd. Your company is now producing a
new range of milk products for the elderly. Hence, you would like to search for an advertising
company that can provide the best advertising service for your new product.

Write an enquiry letter to Globalpluz Vision, Kuala Lumpur for the above mentioned purpose
using a semi-blocked format. You are required to use today’s date.
2. Letter of Proposal

Letters of proposal help your company build strong relationship with new and existing partner.
Companies send letter of proposal to secure sponsorship, seek approval, provide services, solve
problems and many more.

A good letter of proposal should have the following:

1) Introduction
2) Purpose of the Proposal
3) Background of proposal
4) Proposed Plan (depending on the type of your proposal)
a. Minimum THREE (3) Sub Topics with THREE (3) details
E.g., Participants – 35 adults
- 15 senior citizens
- 5 children
5) Authorisation
- Seeking for authorisation with a dateline
6) Assurance
- Giving assurance on the proposal success rate.
7) Closing
Sample of letter

Teguh Recreation Club

Teguh Bina Holdings
LETTERHEAD Teguh Tower
Persiaran Utama
05410 Kuala Lumpur

Your ref.: -
LETTER REFERENCE Our ref.: AA/wr/007(2)

27 March 2020
DATE
General Manager
Teguh Bina Holdings
INSIDE ADDRESS Teguh Tower
Persiaran Utama
05410 Kuala Lumpur

SALUTATION Dear Sir/Madam

SUBJECT LINE A PROPOSAL ON A FAMILY DAY OUTING FOR ALL STAFF

We are pleased to forward our proposal on a family day

INTRODUCTION outing for all staff of Teguh Bina Holdings. With an aim
to promote active lifestyle among the participants,
interesting games and recreational activities along the
PURPOSE beach will be conducted to provide the opportunities for
the participants to enjoy the nature while at the same
time building healthier relationship with other
participants and their family members.

This programme will be the first event for all staff and
club members since the establishment of Teguh
Recreation Club in 2016. It is proposed to be conducted
in June 2020 at Baron Beach Resort, Langkawi, Kedah.
BACKGROUND OF
We believe that this programme will help to encourage
PROPOSAL team work and strengthen the ties between all staff of
Teguh Bina Holdings.
 The plan of the proposal is as follows:

1. Programme Details

The details of the programme are as below:

Date : 22 –26 June 2020

Venue : Baron Beach Resort, Langkawi
Transportation: a. Company’s Bus
(Kuala Lumpur – Kuala Kedah)
b. Suria Ferry
(Kuala Kedah- Langkawi)

2. Activities

Below are among the suggested activities to be

conducted:

i. Motivational Talk
ii. Island hopping
iii. Family games
iv. Teamwork games and activities
v. Barbeque by the beach
vi. Masquerade ball

3. Participants

 The attendees of this family day outing are all the

78 staff of Teguh Bina Holdings who are also
members of Teguh Recreation Club.
 They consist of 10 managers, 18 supervisors, and
50 support staff.
 All participants are allowed to bring 3 family
members.

The family day outing will surely help to improve the

ASSUARANCE teamwork among staff while at the same time giving
them some refreshment as they plug along. Your
approval will undeniably help us to achieve the objective
of the programme. If you are agreeable to this
AUTHORISATION programme, please reply to this letter of proposal latest
by 30 March 2020.

For further details, please do not hesitate to contact me

at aiman@tb.my or call me at 03-5430433.
CLOSING
 DETAILS OF
PROPOSAL/PLAN
I look forward to your approval soon.

Yours faithfully
Ally
COMPLEMENTARY Ally Ayman
CLOSE Manager
Recreation Club of Teguh Bina Holdings

3. Letter of Complaint

Mistakes may occur in day-to-day business and these give cause for complaint. There
might have been a misunderstanding about the goods supplied, late delivery, damaged products,
defective items, missing orders, etc.

Typical situations for complaints about merchandise involve:

 defective materials or workmanship

 malfunctioning parts
 soiled or shopworn items
 products not as represented

Typical complaints about services include:

 delivery mix-ups
 broken promises
 discourtesy
 carelessness
 clerical or book-keeping errors

Depending on circumstances, you will usually request one or more of the following:

 free repairs
 reduction in the price (because of a product/service defect)
 refund (for all or part of purchase price)
 free replacement (of defective parts, the whole item, whole shipment, or service)
 free inspection (leading to redecorating, complete overhaul, etc.)
 explanation (for change in policy or procedure)
 cancellation of order (or part of an order)
 correction (and perhaps explanation) of a billing error
 new shipment (with correct item ordered)
 credit to account

The situations mentioned above are normally addressed by writing a letter of complaint.
Write to the right person or proper official promptly about the desired correction. Even though the
customer is understandably annoyed, yet this is no reason for writing an angry letter of complaint.
He/she will get better result if he/she takes the trouble to explain clearly and to propose ways in
which matters can be put right. In fact, letters of complaint expressed in reasonable terms are
more likely to get results than merely rude letters.
 Sample letter: Complaint on malfunctioning
television set

Mr. Cheah Soo Kit has recently bought a television set. After a few days, he find difficulty in getting
the pictures in focus. They do not remain in focus for long and the sound is also not clear. He
telephones the agent, but after a week, still no one has turned up to see to the matter. Finally, he
decides to write a letter, making an official complaint.

Cheah Soo Kit

25 Jalan Raga
Taman Tenaga
55000 Cheras
Selangor

27 March 2020

The Manager
Zenith Electical Sales and Service
999 Jalan Kupang
56000 Kuala Lumpur

Dear Sir/Madam

COMPLAINT ON MALFUNCTIONING PANASONIC TV MODEL CT21

I bought a Panasonic television set model CT21 from your company two weeks ago. It is still under
warranty.

Last week I telephoned the salesperson who sold me the set to complain that there was something
wrong with the focus. The pictures are very fuzzy and blurred. I made two further reminders by
telephone, but no one has come to check the set. I am sure you agree with me that this sort of after-sales
service is not very good advertisement for any company.

I hope you will attend to this matter as soon as possible.

Yours faithfully

Cheah Soo
Kit
Cheah Soo Kit
Sample letter: Complaint of bad workmanship

When bad workmanship is involved the customer can only complain as the problem arises. But to
be effective, complaints should be made immediately.

Sempurna Jaya Enterprise Sdn. Bhd. had asked Vingly Renovation and Decoration Pte. Ltd. to do
some renovation work on its office premises. The work was completed but two weeks later, faults
started appearing. The management wrote a letter of complaint to the company to express their
dissatisfaction and suggest that the problem be attended to immediately.

SEMPURNA JAYA ENTERPRISE

25 Jalan Jaya
70000 Seremban
Negeri Sembilan

Your ref.: -
Our ref.: NA/ja/098(2)

27 March 2020

Vingly Renovation and Decoration Pte. Ltd.

52 Jalan Sempurna
70200 Seremban
Negeri Sembilan

Dear Sirs

RENOVATION WORK FOR SEMPURNA JAYA ENTERPRISE

I am writing to you with reference to the above-mentioned renovation carried out three weeks ago.

In the past two weeks, heavy showers have caused cracks to appear near the window sill right up to the
newly-plastered adjacent wall. In addition, part of the new coat of paint on the particular wall has come
off.

Water also seeps through the closed window when it rains. This is the first time that the window has to
be left open during a shower so that rain would not come in. However, this doesn’t solve the problem as
we can’t have the window open after office hours. Thus, whenever it rains at night, half of the carpeted
floor would be wet the next morning.

The staff have also complained that the front door has been even more difficult to push open than it was
before. This is a nuisance as a lot of energy is wasted in just opening a door!

Please come and inspect the damage and arrange for repairs as soon as possible. We are facing difficulty
in coping with a wet floor and a hard door!

We look forward to hearing from you soon.

Yours faithfully
Nizam
Ariffin
Nizam Ariffin
Manager
39
3. Letter
of
Adjustm
ent

It is particularly necessary to exercise tact in handling complaints. A disappointed customer

cannot be put off with just an apology – he wants explicit explanation such as when he will receive
the replacement, how the mistake happened and when it will be remedied, what the customer is to
do with the goods or if it can be repaired quickly.

The writing of adjustment letters requires a special technique because such letters should
be written without anger. You do not want to further antagonize the complainant. It does not matter
whether the complaint is valid or otherwise.

Common expressions used in letters of adjustment.

Opening

Acknowledge the complaint and thank customer for informing you.

Thank you for your letter of 27 September 2020 informing us that……

We would like to thank you for informing us of our accounting error in your letter of 27 September
2020 .

We are replying to your letter of 27 September 2020 in which you told us that…….

Explaining the mistake

If the complaint is justified, explain how the mistake occurred but do not blame your staff.

The mistake was due to a fault in one of our machines, which has now been corrected.

There appears to have been some confusion in our addressing system, but this has been
adjusted.

It is unusual for this type of error to arise, but the problem now has been dealt with. We have
reprogrammed our computers and …
Solving the problem

Having acknowledged your responsibility and explained what had happened, you must, of course,
put matters right as soon as possible and tell your customer that you are doing so.

We have checked our accounts and find that we have indeed sent you the wrong statement due
to system error. The computer has since been reprogrammed and we assure you the mistake
will not be repeated. Please contact us again if any similar situation arises, and once more thank
you for pointing out the error.

Steps are being taken immediately to ensure that such mistakes do not occur in future.

The material you complained about has now been withdrawn. Its fault was in the weave of the
cloth and this was due to a programming error in the weaving machines. This has been
corrected and replacement materials are now being sent to you.

Rejecting a complaint

If you think the complaint is not justified, you can reject the matter but be polite in your answer. But
even if you deny responsibility, you should always try to give an explanation of the problem.

We have closely compared the articles you returned with our samples and can see no
differences between them, and in this case we are not willing to either substitute the articles or
offer a credit.

Our after-sales technicians have inspected the DVD unit you returned last week, and they
inform us that it has been tampered with and this has overloaded the circuit.

We can repair the machine, but you will have to pay for the parts as the guarantee period is
over.

41
Closing

It is useful when closing your letter to mention the mistake, error or fault is an exception and either
rarely or never happens. Finally, close by apologizing for the inconvenience.

Finally, may we say that this was an exceptional mistake and is unlikely to occur again. Please
accept our apologies for the inconvenience.

The replacements of the faulty articles are on their way to you and you should receive them
within this week. We are sure that you will be satisfied with them and there will be no repetition
of the faults. Thank you for your patience and we look forward to receiving further orders from
you.

THE FIVE A’S OF WRITING THE LETTER OF ADJUSTMENT

ACKNOWLEDGEMENT
When a letter of complaint is received, it must be acknowledged. This involves more than simply
stating that the letter has arrives: particular reference should be made to the subject of the
complaint.

ACCEPT
If there is any blame to be borne by the writer of the letter of adjustment this should be mentioned.
The writer should accept the blame.

ACCOUNT
If a client has been put to inconvenience by a faulty system, then he would expect an explanation.
The writer of the letter of adjustment should normally give an account of what went wrong. This
does not have to be long. A short account will normally suffice as a courtesy to the customer.

ACTION
The writer of the complaint letter usually does not write simply to vent his annoyance or frustration;
he writes in the hope that something will be done. The letter of adjustment should, where possible,
make reference to action, which will be or has been taken. In many cases this action will extend
only to investigating the complaint. Where the complaint is totally unjustified, there is no question
of action being taken.

ASSURANCE
As suggested, what the writer of the letter of complaint needs more than anything else is to feel
secure again in his business relationship. He needs assurance that what he complained about will
not recur. However, it is best not to give an assurance, which later may be broken.

42
Sample letter: Letter of complaint

Wentworth Ltd.
50 Square Road
Milton Keynes
MR4 OLT
England

Your ref.: -
Our ref.: DJ/ja/098(2)

27 March 2020

Happy Travelling Ltd.

47 A Templeton Street
Milton Keynes
MK5 LMN
England

Dear Sirs

COMPLAINT ON HAPPY COACHES DAY TRIPS

I am writing to complain about the Happy Coaches day trips, which our staff and their families went on
to the Newton Stilton Shopping Complex on 24 March 2020

According to your advertisement, the coach was supposed to leave at 8.30 in the morning. Our company
bus arrived at 8.20 but no coach was waiting, and it did not arrive until after 9.00. To make matters
worse, children who were 7 years of age and above were charged £10.00 per head. This charge, I feel,
was not only too high but was not mentioned in your advertisement.

As this was not enough, when we finally arrived at the shopping center, we found that half of the new
shopping complex was closed. Many of the best shops were not open. I am afraid that your
advertisement is rather misleading in this respect.

On top of everything, the coach broke down on the return journey and we had to wait for an hour before
another coach was sent. You can imagine how disappointed we were to have wasted what was supposed
to be our Family Day outing this way. We feel that your company is directly to blame. I am, therefore,
writing to request immediate refund of the money our company spent on the tickets for 25 adults and 10
children, which adds up to a total of £297.50.

I look forward to receiving your prompt reply.

Yours faithfully

D.
Jermaine
D. Jermaine
Finance Manager
Sample letter of
adjustment in reply
to the complaint
letter above.

Happy Travelling Ltd.

47 A Templeton Street
Milton Keynes
MK5 LMN
England

Your ref.: DJ/ja/098(2)

Our ref.: JM/mm/05(5)

30 March 2020

Mr. D. Jermaine
Wentworth Ltd.
50 Square Rd. Milton Keynes
MR4 OLT England

Dear Mr. Jermaine

RE: COMPLAINT ON HAPPY COACHES DAY TRIP

We received your letter dated 27 March 2020 about your day trip with us to the Newton Stilton
Shopping Complex on 24 March 2020. We are truly sorry for the inconvenience that you encounter due to
our services.

First and foremost, we apologize for the late arrival of the coach. This was due to unexpected
circumstances. The tour coach was involved in a minor accident with a car on the way to Milton bus
station. This, in turn, had caused the delay. In the future, we will make sure that we prepare a backup coach
to avoid similar problem.

Secondly, the charge of £.00 per head for children above 7 years of age is, we feel, not unreasonable. We
have to charge them a substantial fee as they were allowed a single seat which might otherwise be reserved
for an adult. We apologize, however, for the oversight in not mentioning the charge for children in our
advertisement. We will print out new advertisement that include the charge per sit for children above 7
years old.

We also regret the inconvenience caused when the coach broke down. We were short of coaches as demand
for our tours was high during the period. This was the reason why it took an hour before another coach
could arrive. To avoid such problems to happen again, we have currently hired 10 new coaches for our day
trips. 2 coachers will be sent to every day trip separately so that one will arrive on time if one coach
involves in any problem or incidents on their way to the camp.

Please accept our sincere apologies for the inconvenience and the disappointment caused on your Family
Day outing. We accept full responsibility and agree to refund the total sum of £297.50. As a token of
apology, we offer you 30% discounts for your next company trip. You have my assurance that this will not
happen again in the future.

Should you require any clarification, do not hesitate to contact us at 012-3456789.

44
 Yours sincerely

John McEnroe
John McEnroe
Practice 1:

You are the Manager of KDA Property Sdn. Bhd, an established housing developer that builds
modern, practical and unique houses in Kedah. Recently you received a letter of complaint from
one of the residents of Mayang Sari Villa.Write a letter of adjustment, using a full-blocked
format to rectify the matters.

No. 13 Mayang Sari Villa

Jalan Laksmana
06010 Changlun
Kedah

27 March 2020

Manager
KDA Property Sdn. Bhd.
No. 41 Jalan Perdana
05000 Alor Setar
Kedah

Dear Sir

DEFECTS - NO. 13 MAYANG SARI VILLA

I purchased a bungalow at Mayang Sari Villa in December 2019 and moved in Ja nuary 2020. I was
truly fascinated with the exclusive, quality design and finishes of the bungalow when I visited the show
house before purchasing the property. However, I regret to inform you that over the past 2 months I was
shocked to discover some defects of the new house. I would appreciate it very much if you could take
immediate actions to address the following problems.

For your information, there is a leakage on the roof. The leakage has been so severe that when it rains
heavily, the rain water pours from the plaster ceiling into our living hall. As a result, the silk carpet which I
bought only a month ago has been soaked with water and is now stained. The sofa has also been damaged
due to the water leakage.

Furthermore, some of the windows are defective. Not only are the windows not functioning well, the handles
are also broken. This may attract burglars to enter the house through these windows. As this concerns my
family’s safety, this problem cannot be viewed as trivial.

Finally, the underground pipe in front of the house is also leaking and this causes water wastage. As a result,
my water bill has increased to RM300.00. The defects that have occurred in the house have caused
dissatisfaction and inconvenience to my family. So, I sincerely hope that you will look into these problems.

Your prompt actions to rectify these problems would be appreciated.

Yours faithfully

45
Adam Rizal
Adam Rizal

46
Practice 2:

You work for a big supermarket. Your manager, Mr. Yap Chong Boon, received a
letter of complaint this morning. As the Customer Relations Officer, you have been asked
to investigate the complaint and reply to the letter.

Mohd Adam Abdullah

4 Jalan Petaling 1
09000 Kulim
Kedah

28 March 2020

Manager
Pasaraya Ekonomi Jalan Bunga Raya
09100 Kulim
Kedah

Dear Sir

COMPLAINT ON SPOILT FOOD ITEMS

On 22 March 2020, my daughter and I went to Pasaraya Ekonomi to do my weekly shopping.

I bought several clothing and food items, including three canned sardines and two cans of
condensed milk. I left the supermarket quite satisfied as I thought the price I had paid was
extremely low.

However, to my horror I discovered the following:

1. The canned sardines were all smelly and moldy and could not be consumed at all. I
immediately checked the expiry date and found the date stamped on the can was
January 2020.
2. I also noticed that the cans were all dented. I did not notice this at the supermarket as
it was my daughter who took them from the shelves. I understand retailers should
ensure that dented cans are not offered for sale.
3. In addition, the condensed milk was rather runny and did not have its usual
thickness. I had serious doubts about consuming the milk as I was concerned for my
family’s health.

As a consumer, I am obviously disappointed to have been sold these items. Furthermore,

these were canned items which are supposed to keep for a reasonably long time.

I would appreciate it if you could address the problems I have highlighted. I feel as a
consumer; I have every right to know why this has happened.

I look forward to your prompt reply.

Yours faithfully

Mohd Adam Abdullah

Mohd Adam Abdullah

47