http://readwritethink.org/materials/letter_generator/

http://depts.gallaudet.edu/englishworks/writing/letter/writingletters.html

http://www.hoboes.com/html/FireBlade/Carroll/Words/

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

http://www.career.fsu.edu/ccis/guides/write_eff.html

http://www.wendy.com/letterwriting/