This project is included in the “UF2: Comunicació empresarial Escrita”, inside the “Mòdul Professional Comunciació empresarial i Atenció al client”, that is in “Cicle Formatiu de Grau Mig Gestió Administrativa”. This The age of students is very diverse. All are over 16, but some have about forty. Business use to communicate with their customers, suppliers and others writing letters, and at the same time receive a variety of letters from them, which can be from the same country or not. In this project students from other countries can practice sending and receiving letters in English, such as order letters, complain letters, recovery letters...