Abstract: Since the year of 2000, the whole world opened a business door towards China because China has become a member of World Trade Organization. From then, business between Chinese companies and foreign companies has become much closer than before. Thus communication between two sides apparently has become more and more significant. As we know business letters matter a lot in trade. Business letters provide us with not only a way to build up a bridge between trade partners, but also a fair chance for them to establish favorable image. So, how to write good and impressive English business letters has become very important. Through analyzing the pragmatic characteristics of business letters, we can draw a clear picture of good business letters.

Key words: five C’s principles; wording; sentencing; letterhead; body; rhetoric; culture;