Principle objective of this article is to discuss why Business Letter is Valuable Communication Tool. Business letter can be quite a letter from one company to another, or between these kinds of organizations and their customers, clients as well as other external parties. The entire style of letter is determined by the relationship between parties concerned. Business letters can have a number of contents, for example to request one on one information or action from another gathering, to order supplies from the supplier, to explain a mistake with the letter’s recipient, to reply straight to a request, to apologize for the wrong. Even currently, in spite of the continuing growth throughout e-mail, text messaging as well as other technologies, when need to send important information written to people outdoors our companies or even organizations, the letter is still the best choice.