I have to write a business letter using

Question

the positive tone and ideas to a company with the luggage merchendise
out of order that Mrs. Smith at the store informed me about being out of stock. How should I begin?
Any suggestions or ideas?
I would appreciate any ideas !

http://owl.english.purdue.edu/handouts/pw/index.html
This is an excellent site from Purdue University's online writing lab. Click on General business writing issues for ideas about the type of wording to include (and not include!). Click on the last two links for further ideas about business letter formats, etc.

=)