摘要:AbstractIt has been confirmed that different cultures structure discourse in different ways. Therefore, in order to communicate effectively in business world, business people not only need to learn how to write business letters, but also they need to know the differences in writing style of different cultures. So, cross-cultural studies on different genres need to be done. The present study is a contrastive analysis of sales promotion letters in English and Persian. The differences found between the two categories clearly demonstrated how cultural factors affect the way business people organize their letters.