It is a book that transcends the time of "letter" writing and has relevance even in the time of email writing. This is because the book discusses the content and the language variety to be used that applies as much, if not more, to email writing. The examples, their discussion and the exercises for readers to practice are just what the learner needs. Shurter's one directive: "Write as you speak", is what every reader should take with him/her in the context of what the writer has explained. I could never adequately thank the writer.