（五）仔细和恰当地分段落（Paragraphing） 　　商业书信要写得使人一读就明白，因此必须按照内容仔细和恰当的分段落，一般的分段落原则是一个段落一个意思（A paragraph for each point is a good general rule.）. 现举例说明：

Dear Sirs, 　　

It is reported in a domestic newspaper that the Iranian Central Bank has instructed the commercial banks to suspend their business of opening a new letter of credit as from the 3rd May for financial reason of foreign currency. Although it is said that this arrangement would be a temporary one and with establishment of new import policy this emergency arrangement would be lifted, we are much concerned about the outcome of this movement toward restriction of import to Iran and shall be obliged if you will kindly keep us well advised of development of this new arrangement especially in connection with import from France. (来源：http://www.EnglishCN.com)

Yours faithfully, 　　

以上这封信只有一段，供两句。第一句39字，第二句66句。 读后虽然能基本了解其内容， 但读起来很舒服。信的内容大体有三点： １． 伊朗中央银行因外汇原因，通知个商业银行从五月三日起停止开立信用证； ２． 这临时措施，新的进口政策一订，这个措施可能取消； ３． 希望对方随时告之有关情况。 　　按照这三点，适当地分分段落，把信重新改写一下，可能读起来比原来的清楚易懂：

Dear Sirs, 　　

It is reported in a vernacular newspaper that the Iranian Central Bank has instructed the commercial banks to suspend their issuing new Letters of Credit as from the 3rd May because of its decreasing foreign currency funds. Furthermore it is said that the suspension seems a temporary one and will be released with establishment if a new import policy. 　　We are much concerned, however, about the outcome of this movement toward restriction of import to Iran. We, therefore, shall be obliged if you will keep us well informed of development of this new state of affairs, especially in connection with imports from France.

Yours faithfully,

Completeness

实例解说：

"Cellulose Tape 1/2"x 3yds, with plastic dispenser 700 doz./-ditto-but 1/2" x 5 yds, 1,000doz." 这是出口商接到的一份定单中有关商品品名，规格和数量的内容。中文意思是： "纤维素带（幅）宽半英寸，长３码，带塑料包装容器，７００打；同上，但（幅）宽宽半英寸，长５码，１０００打。

主要问题是后半句不清楚。 "ditto"在这里表示前面提到的商品名称纤维素带，但不能包括"带塑料包装容器"，因此，幅宽半英寸长５码的纤维素带是否有塑料包装容器没有说清楚，不完整。 所以最好改成： "Cellulose Tape 1/2"x 3yds, with plastic dispenser 700 doz. Cellulose Tape 1/2" x 5yds，with plastic dispenser 1000 doz." 这样即完正，又清楚明确，不会引起误解。