Any business, whatever area it operates in, is bound to be competitive. Competition is one of the challenges that every business has to meet. In such a situation, an organisation that promotes goodwill has an edge over its competitors. It is in continuous touch with its clientele through letters of goodwill. They are letters of congratulations or sympathy sent on special occasions. They are different from the routine new year greetings or seasonal greetings. They should lave a personal touch in them. They should never touch on the business relationship. These letters sustain and promote the goodwill already earned through a fair business deal.