As there is a direct relationship between sales and profits, the sales letter is perhaps the mot important letter that a businessman has as draft.
           A sales letter, as the name suggests, is a letter that attempts to sell something. A circular is a printed or duplicated letter, of which several copies are made and sent out. It is used when the same message has to be given several people and individual letter writing becomes tedious and time consuming. A sales letter is usually sent out in circular form.
           Since a sales letter is a letter to sell something it has often been compared to a salesman. Though a sales letter cannot posses the personal touch that a salesman has , it has several other distinct advantages over its human counterpart. It is less expensive than the salesman. It reaches the client however busy he may be, while a salesman has to repeatedly and sometimes unsuccessfully request interviews.
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