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Two important factors that determine the tone of a business letter are:

  1. The objectives of the letter (the aim, purpose etc).
  2. Consideration of the best way to achieve those objectives within the constraints of the letter and taking into account the recipient's position and likely responses.

In other words, what one wishes to achieve (the objective), and how best to do that (the strategy).

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Q: What are two factors that determine the tone of a business letter?
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