This lesson plan gives information as to how and why formal letters are written. There is an excellent example of a formal letter included after the instruction sheet. 

writing-a-letter-to-your-mp-reading-comprehension-exercises_8955.doc

Formal and informal English (politeness or colloquial language)

Writing a Formal Letter to Your MP

writing-a-formal-letter-to-your-mp

Let's do English ESL writing emails & letters. This lesson plan gives information as to how and why formal letters are written. There is an excellent example of…