Semi-formal letter is type of the letter usually being sent to people we do not know very well or in situations which require more polite and respectful approach (e.g. a schoolteacher, school principal, etc.).   Thus, these letters are written in a more polite tone than informal letters. Here are some tips of what a semi-formal letter should consist of: 1.      a formal salutation e.g. dear Mr. and Mrs. Baker, use always last name since you know recipient, do not start with Dear Sir, Dear Madam.   2.      Introduction paragraph Here you should state your opening remarks and clearly state the reason(purpose, motivation) for writing e.g. Thank you very much indeed for you kind offer…        I am writing you because......   3.      Semi-formal letter body In this paragraph you