Correspondence with banks is essential for organizations. Banks also are business houses and they have to correspond with clients and customers. Banks whether Private or Public, Local or Foreign, have to face stiff competition from others. Computerised accounts, Automatic Teller Machine, Credit and Debit cards have enlarged the scope of business. Banks which were the monopoly of the rich men, today are attracting common and ordinary people. The whole competition of banking business has undergone a sea-change. Banking correspondence is of a special nature because it deals with finance. Letters have to be carefully written to protect the interest of the bank as well as its clientele. In the first place, it has to be very confidential in nature. The financial status of its clientele can be quite fluctuating owing to extraneous reasons. The interest of the client has to be protected as well as the interest of the bank. The correspondence should also be tactful. A bank cannot afford to be judgemental in issues connected with a transaction. Banks can suffer from bad debts but it cannot afford to hastily call a client a bad-debtor. Courtesy is another important feature of banking correspondence. Banks should always look at a situation from the receiver’s point of view. ‘You-attitude’ in letters is very important for all correspondence connected with banks.