In letter writing, appropriateness of usage of language is needed and learning this skill has become important as water in the twenty first century despite the internet revolution. This text seeks to deepen the understanding of different types of letters and their distinctive features. Writing a letter involves knowledge about proper form, practice and ability to convey one's feelings, thoughts and ideas in writing. This text provides an exposition to the important punctuation marks to note when writing, the important points to note, and a cursory appraisal of the three different kinds of letters: Formal Letters, Informal Letters and Semi – Formal Letters. It is important that the components of these variants of letters should be complied with. Samples such as Applications For Employment amongst others are dissected. You will equally discover how improper use of abbreviations will disrupt the flow of a write-up. Not forgetting to add that this text is an exposition to the basic rules of grammar and punctuation.