"The McGraw-Hill Handbook of Business Letters", now in its third edition, contains more than 300 ready-to-use business letters and memos. These letters are designed to help harried executives promote their products and services, mend fences with customers, make proposals, collect bills, or just say "No" without ruffling feathers. The letters supply the language, tone and style, while the user supplies the details, signature and envelope. "The McGraw-Hill Handbook of Business Letters" provides: a full range of model letters and memos - from bread-and-butter thank-you notes to layoff notices announcing cutbacks; new letters emphasizing problem solving and goodwill toward clients and customers; model resumes and application letters; a guide to the ABCs of writing business letters; and a special section for assistants or secretaries, explaining how to field inquiries or problems when superiors are away, or draft letters in their name when they're too busy to write their own.