When writing a correspondence, it is essential to be careful about the tone of the language to communicate the content. According to ASHLEY (2005:34), ¨D[i]t is important to try to get the right 'tone' in your letter. This means that, generally speaking, you should aim for a neutral tone, avoiding pompous language on the one hand and language which is too informal or colloquial on the other.¡¬ The best alternative to illustrate the appropriate tone for opening a commercial letter to Ron Barron, CEO of an educational startup, is: