Summary: The letter is written by a friend to the other one extremely close to his heart, who intends to offer the partnership in his business. A friend is undoubtedly the most trustworthy person and writing a letter is certainly the best way. Mr. Steve Butler, 368, Baking towers, Sacramento, California, USA. Dear Steve, Very warm greetings. I have been thinking seriously about a proposal which I want to present to you. I desire to offer you a partnership in my business. You might know that it is getting difficult on my part to manage my retail garment’s business and I want the helping hand of an honest and loyal partner. We have a long time association and I am very well familiar of your managing capabilities. So, this is my official proposal to you to become partner. I know that you are acquainted with my commercial enterprise; it is my duty to convey it officially. I have 15 shops in the state of California, located in the various cities including Las Vegas and Los Angeles which yie...