http://www.letter-samples.com/

http://office.microsoft.com/en-us/templates/default.aspx

http://jobsearch.about.com/od/morejobletters/a/businessletter.htm

http://office.microsoft.com/en-us/templates/CT102527871033.aspx

http://www.letter-samples.com/business-template.html

http://www.businessnation.com/library/forms/

http://businesslettertemplate.blogspot.com/

http://www.business-letter-templates.com/

http://local.yahoo.com/results?stx=business+letter+templates+free

http://sbinformation.about.com/od/bizlettersamples/Business_Letter_Samples_Business_Letter_Writing.htm

http://www.business-letter-templates.com/Builder/?cid=BLT:SOFT28

http://597businessletters-me.com/

http://www.insiderreports.com/resources/library/searchletters.asp

http://www.expensefree.com/free-business-letter-templates/

http://www.4hb.com/letters/