if you start with…                                                          you end with this farewell…

Dear Sir/Madam, Yours faithfully,
Dear Mr. Perry, Yours sincerely,
Dear Charles, Best wishes,

To begin the letter or to give reasons:

  • I am writing to enquire whether… 
  • I’m writing to tell you…
  • I’m emailing you to…
  • I am writing just to let you know that…
  • I’m writing just to let you know that…
  • Thanks very much for your letter of…. It was great to hear from you
  • we can say in reply to your query/to your question…

Apologise:

  • I’m (really/terribly) sorry about/ but…
  • Sorry I couldn’t manage to…
  • I’m afraid that…
  • sorry I wasn’t able to…
  • I regret having to… tell you

Offer/Request:

  • Can I…?/Could you…?
  • Can I help you?
  • Can I do anything to help you?
  • Would you like to…?
  • Would you mind if…?
  • I was wondering if you can…
  • If you’ve got a spare moment, do you think you could…?

Recommend and suggest:

  • You should/ought to…
  •  I recommend you to do this
  • Why don’t you/we…?
  • How about + (-ing verb) …?
  • I was wondering if you might like to…

Give good news/bad news:

  • I’m so happy/sad because…
  • The good/bad news is that…
  • Fortunately…
  • Unfortunately…

Say when and where or give further details:

  • There is/are (an event etc.)…
  • It’s at/starts at (the time) …
  • You can get there by…

Thank (thanks is more formal than thank you)

  • Thanks (very much) for…
  • Thank you so much for…
  • I’m really grateful for…
  • I was really excited when I got your invitation.

End:

  • See you soon,
  • Bye for now,
  • All the best,
  • Best wishes,