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    TYPING 1 HANDOUTS ON PROFESSIONAL BUSINESS

    DOCUMENTS CREATION:

    I. BUSINESS LETTER is a formal written communication made by

    one party called the addressor sender! and addressed toanother party called the addressee recei"er!

    # complete business letter should at least contain the

    followin$%

    #. ESSENTI#L RTS%

    '. Letterhead (eadin$! contains the name of company and

    address. It may also include its telephone number) fa*number) and+or mailin$ address. The letterhead is the o,icial

    return address of the letter sender.

    -. ate /or le$al reasons or otherwise) the date to be used is

    always the current date.

    0. Inside address refers to the address of the addressee

    recei"er!. It contains the name of person) his title+position)

    and+or the name of company) and address.

    1. Salutation a $reetin$) an e*pression of courtesy to the party

    addressed by the addressor.

    2. Body contains the messa$e. The body of the letter must be

    concise but complete) and properly structured.

    3. 4omplimentary 4lose the part that con"entionally comes

    before the si$nature and e*presses the sender5s 6nal re$ard

    to the recei"er.

    7. Si$nature consist of printed name of the addressor and the

    a,i*ed handwritin$ to si$nify "alidity of the letter.

    8. esi$nation title or position of the addressor.

    9. Initials identifyin$ 6rst letters ta:en from the full name of

    the addressor and the secretary or typist. The si$natory

    initials are 6rst typed all in capital letters followed by the

    typist initials but separated with a bar.

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    B. &UN4TU#TI;N /;R

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    f. Typed si$nature A from center point or 6"e spaces o,

    center

    $. esi$nation A from center point or 6"e spaces

    o, center

    h. Initials A at left mar$in

    ISSI

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    TEST =;URSEL/ >#. Indicate the appropriate name of essential part of a Business

    Letter based on the number desi$nation on each part in theillustration below%

    '.CCCCCCCCCCCCCCCCCC -. CCCCCCCCCCCCCCCC 0. CCCCCCCCCCCCCCCCCCCC1.CCCCCCCCCCCCCCCCCC 2. CCCCCCCCCCCCCCCC 3. CCCCCCCCCCCCCCCCCCCC7.CCCCCCCCCCCCCCCCCC 8. CCCCCCCCCCCCCCCC 9. CCCCCCCCCCCCCCCCCCCC

    '!

    -!

    0!

    1!

    2!

    3!

    7!

    8!

    9!

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    Name%CCCCCCCCCCCCCCCCCCCCCCCC SubDect TimeCCCCCCCCCCCCCCCCCCCCCC#ssi$nment No. CCCC

    TEST =;URSEL/ >

    B. >ertical &lacement A 4lustered statement! In Simpli6edLetter &lacement format) the essential parts of a business letterwere assi$ned with a 6*ed printin$ line or 6*ed line spaces fromone part to the ne*t.. #nswer with appropriate printin$ line orline spacin$ only.

    CCCCC '. /rom top ed$e to Letterhead.CCCCC -. /rom top ed$e to ate+ateline.CCCCC 0. /rom ate to Inside #ddress.CCCCC 1. /rom Inside #ddress to Salutation.CCCCC 2. /rom Salutation to Body.

    CCCCC 3. /rom Body to 4omplimentary 4lose.CCCCC 7. /rom 4omplimentary 4lose to Si$nature.CCCCC 8. /rom Si$nature to esi$nation.CCCCC 9. /rom esi$nation to initials.

    4. (ori?ontal &lacement

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    a. left mar$in b. center c. 2 spaces o,Acenter to theriCCCCC 7. &osition+esi$nation%

    a. left mar$in b. center c. 2 spaces o,Acenter to theri$ht

    CCCCC 8. Initials% a. left mar$in b. center c. 2 spaces o,Acenter to the

    ri$ht

    FEU COMMERCE GUILD (7thline)

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    -!

    @e hope you will $et real satisfaction from wearin$ your

    @onder #rch &reser"ati"es Shoes. Than: you a$ain for your

    patrona$e.

    -!=ours sincerely)

    1!

    Name of Student!

    i"ision

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    positions to our client companies. The demand for people with

    speciali?ed trainin$ and wide e*perience) such as your

    $raduates is increasin$ here and abroad.

    Endorsin$ for appropriate positions of potential (uman Resources isour main business endea"or. @e are con6dent that our ser"ices

    will help you to 6nd Dob that o,ers $reater opportunity for

    ad"ancement.

    Enclosed is an application for you to 6ll up. #ttached to the said form

    is ReFuirement list slip.

    @e anticipate your reply at the earliest possible time so that we can

    include you in our listin$.

    >ery truly yours)

    Name of Student!

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    4urrent ate!

    Name of Instructor!

    Saint &aul5s Business School

    &awin$ &alo ) Leyte

    Sir ol. '-2 shown in the Hero* copies we ha"e enclosed for your

    $uidance.

    Note that your reFuest for cancellation of one '! copy of "ol. '-2 of

    &hilippine Reports was superseded by your latest order to the printer

    as per your reFuest.

    @e do hope that you5ll understand us.

    @e than: you for your continued patrona$e.

    Sincerely yours)

    Name of Student!

    (eadASubscription ept.

    ##+ara

    &ro forma 0 Bloc:ed Style w+

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    SAINT PAUL#S BUSINESS SCHOOL

    &awin$) &alo Leyte

    4urrent ate!

    National Boo:store

    Guad #lpha 4entrum Bld$.

    '-2 &ioneer St)

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    Name of Student!

    >ice &residentA/inance

    initials!

    &ro forma 1 /ullABloc:ed Style w+ ;pen &unctuation)

    Simpli6ed &lacement

    No. Street+Br$y.!CC'th '-th

    line!Town+4ity) &ro"ince!

    Jip 4ode!

    ate!

    Name of Instructor!

    Saint &aul5s Business School&awin$ &alo) Leyte

    ear Title /amily Name!%

    I than: you for the opportunity you $a"e me this mornin$ to

    tell you why I can ful6ll the reFuirements of a position in your

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    boo::eepin$ department. =ou mentioned the desirability of the

    applicant ha"in$ a colle$e de$ree. #lthou$h I told you I do not hold

    a colle$e de$ree at present) yet I am ta:in$ e"enin$ classes in this

    institution) and shall continue to do so until I recei"e a bachelor5s

    de$ree in accountin$. I am con6dent to complete myunder$raduate studies in two years.

    In the meantime) I feel reasonably certain that in the li$ht of

    my creditable hi$h school record plus the two years trainin$ I had

    with Technolo$y and Li"elihood Resource 4enter) I can satisfy your

    desired capability reFuirements for the position.

    #$ain) may I e*press my utmost appreciation for the

    appropriate consideration you ha"e attributed on my application.

    Sincerely yours)

    Name of Student!

    &ro forma 2 &ersonal Business Letter) SemiABloc:ed)

    Simpli6ed &lacement

    &R;U4TI;;N T=&IN &roduce a mailable business letter from thefollowin$ unarran$ed incomplete draft letters%

    #cti"ity ' SemiABloc:ed &roAforma '! The letter is for yoursi$nature as &roprietor of EH;TI4 BE#UT= S(;&&E) '-0 San KoseSt.) Salcedo E. Samar. #ssumed initial of a secretary% ara

    The

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    Sir%

    &! &lease furnish us with ten sets of your Sampa$uitaM Sil"er)ser"ice for si*. @e would appreciate it if we could ha"e the

    merchandise deli"ered to our sales outlet by ne*t wee:. #s usual) Dustchar$e this item to our account. &! If the Sampa$uitaM is notcurrently a"ailable) the Ilan$AIlan$M would be an acceptablesubstitute. + >ery truly yours)

    #cti"ity - (an$in$ Indented &roforma-! #ssume that you are the

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    &! Surely) we shall endea"or to $i"e you complete satisfaction in this

    re$ard.

    >ery truly yours)

    #cti"ity 2 Bloc:ed Style pro forma 0!

    Letterhead % IS4#) Baybay) Leyte at 2% a.m. ) on the 0thof the month. &! I

    shall appreciate if your facility is open for boo:in$ in this day. &!

    Than: you.

    #cti"ity 3 /ullABloc:ed Style pro forma 1!

    Letterhead % S#INT #NT(;N= ENT#L 4LINI4 +Tacloban 4ity

    ate % Kune ') -7

    Inside #ddress%

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    4losin$ &art % Sincerely yours + Student5s Name!

    +Receptionist

    Because of une*pected e"ent) it is necessary for r. Samson to bein 4albayo$ N. Samar on @ednesday) Kune 2. She as:ed me to relay

    her deep re$ret for she could not :eep her appointment with you

    on this date. &! #s r. Samson will be bac: on Kune '' mornin$)

    she would be $lad to see you at 0% in the afternoon) the same

    day.

    F" LETTER $ITH SPECIAL FEATURES

    1" L%&&%r '& A&&%*&o* L*% the attention line is placed

    between inside address and salutation. To be speci6c) it is

    type two line spaces below the last line entry of inside

    address. It may be presented in any of the followin$ manner%

    #TTENTI;N% CCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCC

    #TTENTI;N% CCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCC

    #TTENTI;N%

    #ttention% CCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCC

    #ttention% CCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCC

    #ttention%

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    #side from the di,erent ways of presentin$ of the

    introductory word #ttentionM and the underscorin$ style) there are

    also at least three di,erent hori?ontal placement style featured

    here as follows.

    '. Bloc:ed Style%

    Stars Business 4olle$e !

    ''3A# Sto. Nino Street ! Inside #ddress

    Tacloban 4ity !

    #ttention%

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    of person or department stated on said line has also been

    indicated on the mailin$ en"elope usually at the bottom left.

    +" L%&&%r '& S,-.%/& L*% the subDect line is placed - line

    spaces below salutation. The line may either be$in with theword REM or the word SUBKE4TM and immediately followed

    by colon %!. The subject line is presented similar to

    attention line. 4onsistency wise) if the letter has both

    attention line and subDect line) the two should be printed in

    the same style.

    0" L%&&%r '& Bo2 E*,m%ra&o*34,o&a&o* the body

    enumeration comes ri$ht after the word entry of a para$raph

    that implies the start of enumeration+Fuotation) which is

    ended with colon.

    i,erent Style in &resentin$ Body Enumeration%

    #. B5o/6% Lon$ line enumeration numbered or

    unnumbered!%

    ______________________ (paragraph)____________________________

    ________________________ (single space)__________________________

    :

    (double space)

    1. ___________________________________________________

    _____________ (single space)_________________

    (double space)

    2. ___________________________________________________

    ________________ (single space)_________________

    (double space)

    B. I*%*&% Lon$ enumeration

    ________________:

    1. _____________________________________________

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    ________________________________________________

    2. ______________________________________________

    _____________________________________________________

    4. B5o/6%7/%*&%r% Short enumeration

    CCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCC

    CCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCCC

    CCCCCCCCCCCCCCCCCCCCCCCCC %

    CCCCCCCCCCCCCCCCCCCCCCCC

    CCCCCCCCCCCCCCCCC

    CCCCCCCCCCCCCCCCCCCCCCCC

    CCCCCCCCCCCCCCCCCC

    8" L%&&%r '& Com9a*2 Nam% the company name is placed -

    line spaces below complimentary close and typed most often

    than not all in capitals.

    Styles in presentin$ 4ompany name at the 4losin$ &art%

    1" B5o/6%:

    4ordially yours)

    MULTI MEDIA

    CORPORATION

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    /R#N4IS S. #BEL

    Branch

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    a) B5o/6%:

    &.S. AA /or more details) please see the re$istrar. =ou may reach us

    throu$h these numbers% 0-0 0911) 0-0 -008.

    -") I*%*&%:

    &.S.AA /or more details) please see the re$istrar. =ou may reach

    us throu$h these numbers% 0-0 0911) 0-0 -008.

    /")Ha*=*= I*%*&%:

    &.S. /or more details) please see the re$istrar. =ou may reach us

    throu$h these numbers% 0-0 0911) 0-0 -008.

    >" L%&&%r '& Car-o* Co92 (//) carbon copy may be placed - line

    spaces below initials) or - line spaces below the last line entry

    of the letter% enclosure) or postscript if any. E*ample%

    a. Enclosure% #pplication forms

    b. &.S. A A CCCCCCCCCCCCCCCCC

    cc% Re$istrarRecords

    /inance

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    Stars Business 4olle$e

    ''3A# Sto. Nino Street

    Tacloban 4ity

    #ttention%

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    Name of Student!

    eneral

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    '. # fresh $raduate of BS4< or BS4 with 4omputer

    4ourses.

    -. (a"e thorou$h :nowled$e in ata &rocessin$ and

    &ro$rammin$.

    If your Fuali6ed $raduates are interested in any of these

    position) please let them 6ll up the enclosed application forms and

    send to us to$ether with their comprehensi"e data sheet

    4ordially yours)

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    The Re$istrar

    Saint &aul5s Business School

    &awin$) &alo) Leyte

    ear

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    G" CONVENTIONAL LETTER PLACEMENT

    Unli:e in simpli6ed letter &lacement where the (ori?ontal

    &lacement of parts of the letter has been 6*ed on speci6c printin$

    line) the Conventional Letter Placementis desi$ned to present

    the business letter with balance top and bottom) and left and ri$ht

    mar$ins to ma:e it appear more attracti"ely. (ereunder is a tablefor the said placement format%

    SHORT M EDIUM

    LONG

    Body of letter

    Number of words A ' below '' 0

    0' abo"e

    Top

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    Salutation to Body - -

    -

    Body to 4omplimentary4lose - - -

    4omplimentary 4lose to

    Typed Si$nature 1 1

    1

    Typed Si$nature to

    esi$nation ' '

    '

    esi$nation to Initials - -

    -

    NATION PAPER HOUSE

    a"ao 4ity

    4urrent ate!

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    ery truly yours)

    N#TI;N &ER (;USE

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    4urrent ate!

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    &.S. @e are open from 8% a.m. 7% p.m. e"eryday includin$

    Sundays.

    Enclosed% credit card

    &ro forma '' Bloc:ed Style w+ Bloc:ed 4losin$ &arts) enclosure%)

    and Bloc:ed

    &ostscript) 4on"entional &lacement

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    0. &ro6tability. ;ur pro6t mar$in on sales is e*pected to remain static at

    around 'Q.

    1. 4ash /low. ;ur lar$est capital loan will be fully repaid in Kune. /or the

    rest of the year) cash income is e*pected to be $oin$ comfortably.

    I trust you 6nd this comments helpful. If there is any other information youreFuire) please do not hesitate to contact me personally.

    =ours truly)

    BUSINESS E>EL;&ENTURE

    Name of Student!

    4omptroller

    initials!

    &ro forma '- /ullAbloc:ed Style w+ 4ompany Name. 4on"entional

    &lacement Lon$ Letter

    H. INTER-OFFICE CORRESPONDENCE - Full-Page Inter-Office Memo

    S#INT UL S4(;;L ;/ BUSINESS #N L#@4ampetic) &alo) Leyte

    /R;< % Typin$ Instructor #TE%4urrent!

    T; %Name of Student! /ILE % S/A1237

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    SUBKE4T % Intero,ice 4ommunication

    #n o,ice memorandum or interAo,ice correspondence often

    called memo for short! is a desi$ned written communication to any

    member of the company or or$ani?ation) a branch of the same 6rm) or

    a company representati"e.

    i,erent companies adopt their own style of typin$ their

    memoranda.

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    DATE : (Current

    !U"#ECT : $ro%er O&&ice Decoru'

    ou are all )ere*y en+oined to o*serve %ro%er decoru' at all ti'es in order not to

    disru%t nor'al o%erations,

    !)ould a councilor 'eet -it) a %ro*le'. )e 'ust &irst see )is Agency Manager

    &or advice, In t)e a*sence o& )is Agency Manager. t)e O&&icer/o&/t)e/day s)all *e t)e

    rig)t %erson to a%%roac) -it), T)e Agency Manager or O&&icer/o&/t)e/day 'ust strive to

    solve t)e %ro*le' at t)is %oint,

    Only serious 'atters re0uiring i''ediate attention s)ould *e coursed directly to

    t)e Advertising Director1s O&&ice,

    In 'atters concerning any re0uest or acco''odation in *e)al& o& any custo'ers.

    t)e councilor 'ust see to it t)at suc) re0uest is -it)in t)e a%%roved %olicies and%rocedures in order to avoid e'*arrass'ent on t)e %art o& all concerned,

    (NAME OF !TUDENT

    Advertising Director

    2g*%

    Cc: All Agency Managers

    $3I4I$$INE FINANCIN5 COM$AN

    Inter/O&&ice Me'orandu'

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    TO : 4egal De%t, DATE : Current

    FROM : Accounting De%t, FI4E : AC/667/86!U"#ECT : C,O, Reyes Account Re&er to: C/89

    e attac)ed &or collection a state'ent o& our account against C,O, Reyes. in t)e

    a'ount o& $9. 9;

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    !or& I*&%r7O?/% M%mo

    Inter-Office Memorandum

    MEMO TO : Mr, A, Martine> FROM : R,", 5o'e>

    DO? (5a'ay DATE : (Current

    !U"#ECT : D!A Training CO$IE! : E, $ere>. File

    Due to t)e %resent -or=load o& t)e section and *ecause o& *udget li'itation. -e

    )ave decided to s)orten your stint as D!A in DO/@, 3ere1s t)e 'andated tas=s sc)edule:

    Dece'*er B or B< / $re%are t)e CDR &or t)e -or=,

    Dece'*er @B or @@ / Turnover o& Accounta*ilities to ne- D!A,Dece'*er @8 / Re%ort to 3o'e O&&ice,

    e are con&ident t)at you -ill do your *est to disc)arge your duties andres%onsi*ilities as D!As and ac0uire o%ti'u' =no-ledge and s=ill &ro' your training,

    (!5D, R,", 5OME

    &ro$ram irector

    Ha5f7Pa=% I*&%r7O?/% m%mo

    $3I4I$$INE AMERICAN 4IFE A!!URANCE COM$ANManila. $)ili%%ines

    Date : !e%te'*er 8. @6B8 $olicy No, 6;9;@

    To : Davao "ranc) O&&ice !u*+ect :

    Atty, T, 4oren T, C)u Mr Edu ", Mansuno

    Mr, Nor*erto !aulog/$ayorFro' : !alary !aving De%art'ent Talisay.5ov, Ate i Rectio

    ,

    Enclosed is $N" C)ec= No, 98B@. dated !e%te'*er B. @66_. in t)e a'ount o&

    $9

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    I. ANNUAL REPORT4EDECO INCOR$ORATED

    Maras*aras. Taclo*an City

    Report of te Pre!ident

    TO T3E !TOCG3O4DER!

    T)e &avora*le o%erating conditions t)at your 'anage'ent loo=ed &or-ard to did

    not 'ateriali>e during t)e year under revie- and as suc). your co'%any )ad to contend

    'ore )eavily -it) t)e *urdenso'e e&&ects o& in&lation and )ig) costs,

    Milling results using gravity concentration and a'alga'ation yielded 7.@9

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    T)is 'ill -as s)ut do-n during t)e last 0uarter o& t)e year &or ad+ust'ents and

    re%airs, In t)e interi'. -e are still conducting %ilot tests on &loatation and cyanidation as

    -ell as study ot)er 'et)ods -it) -)ic) to i'%rove %roduction,

    Report of te Pre!ident "

    our co'%any a%%lied &or inclusion in t)e @66_/@66_ %rogra' o& t)e National

    $o-er Cor%oration o& ;< G line are currently a*out 89 ='s, &ro' our 'ill site,

    Relations -it) la*or re'ain cordial -it) no di&&iculties &oreseen, T)e outloo= &or

    t)e co'ing year -ill *e very di&&icult to %redict, Most gold %roducer su&&ered losses due

    to lo- gold %rices and )ig) %roduction costs in %ast cou%le o& years, To date. gold )as not0uite res%onded to in&lationary in&luences as e%ected alt)oug) a strong %ossi*ility eists

    t)ere, IFM sales )ave *een very -ell a*sor*ed -it) a very signi&icant i'%rove'ent in

    industrial de'and, T)is is e%ected to increase as -orld econo'ic conditions i'%rove,

    In closing. -e -ould li=e to ac=no-ledge t)e e&&orts o& our very young &ield sta&&

    -)o are slo-ly gaining t)e 'uc) needed e%erience and e%ertise and )o%e&ully *e a*leto deliver on ti'e a via*le 'ining o%eration, !)are)olders1 %atience and su%%ort is )ig)ly

    a%%reciated,

    (

    (Na'e o& !tudent

    $resident

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    !# "E4AO! AUDITIN5 FIRM

    Real !treet. Taclo*an City

    #$DITOR%S REPORT

    To t)e "oard o& Directors o&

    4EDECO Incor%orated

    Maras*aras. Taclo*an City

    e )ave ea'ined t)e "alance !)eet o& 4EDECO Incor%orated as o& Dece'*er

    8B. @66_, Our ea'ination -as 'ade in accordance -it) generally acce%ted auditingstandards. and accordingly included suc) tests o& t)e accounting records and suc) ot)er

    auditing %rocedures as -e considered necessary in t)e circu'stances,

    In our o%inion t)e acco'%anying *alance s)eet %resents &airly t)e &inancial%osition o& 4EDECO Incor%orated at Dece'*er 8B. @66_. in con&or'ity -it) generally

    acce%ted accounting %rinci%les a%%lied on a *asis consistent -it) t)at o& t)e %receding

    year,

    (Na'e o& !tudent$TR, B@89;

    #an, __. @66_

    (Current Date

    Taclo*an City. $)ili%%ines

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    &.NOTICE OF # MEETIN'

    4EDECO INCOR$ORATED

    Maras*aras. Taclo*an City

    (Current Date

    NOTICE OF ANNUA4 MEETIN5 OF !TOCG3O4DER!

    Dear !toc=)older:

    Notice is )ere*y given t)at t)e Annual Meeting o& t)e !toc=)olders o& 4EDECO

    INC, It, -ill *e )eld on ednesday. Dece'*er @7. @6__/// at B6:66 A,M, at t)e Function

    3all o& t)e 4eyte $ar= 3otel. Magsaysay Ave,. Taclo*an City &or t)e &ollo-ing %ur%oses:

    B, A%%roval o& t)e Annual and Financial Re%ort o& t)e $resident

    @, Rati&ication and a%%roval o& t)e acts and %roceedings o& t)e "oard o&Directors and Manage'ent &or t)e %receding year

    8, Election o& Directors &or t)e ensuing year

    , Transacting suc) &urt)er and ot)er *usiness an 'any %ro%erly co'e *e&or t)e'eeting,

    Only stoc=)olders o& record at t)e close o& *usiness )ours on Dec, __. @6__///

    -ill *e entitled to vote at said 'eeting, T)e stoc= and trans&er *oo=s -ill *e

    closed on Dece'*er __. @6__ /// to deter'ine -)o a'ong t)e stoc=)olders are

    entitled to vote,

    (Na'e o& !tudent

    Cor%orate !ecretary

    ME5ATREND MU4TIMEDIA ENTURE. INC,

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    B@8 Magsaysay "lvd,. Taclo*an City

    (Current Date

    NOTICE OF MEETIN5 OF !TOCG3O4DER!

    Dear !toc=)older:

    Notice is )er*y given t)at t)e Regular Annual Meeting o& t)e !toc=)olders o&ME5ATREND MU4TIMEDIA ENTURE. Inc, -ill *e )eld on

    ____________________________ at B:86 $,M, at t)e a*ove 'entioned address. &or t)e

    %ur%ose o& electing t)e 'e'*ers o& t)e "oard o& Directors &or t)e current &iscal year and

    suc) ot)er 'atters -)ic) 'ay co'e u% *e&ore t)e said 'eeting,

    I& you cannot attend t)is 'eeting %ersonally. %lease &ell &ree to send youraut)ori>ed re%resentative *y duly acco'%lis)ing t)e attac)ed %roy &or' and 'ail t)e

    sa'e to t)e undersigned at t)e sa'e address,

    AN5E4A A, 4OC!AIN

    !ecretary

    Encl: $roy For'

    $,!, / T)e ne- 'e'*ers o& t)e "oard -ill 'eet i''ediately a&ter t)e stoc=)older1s'eeting,

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    (. MINUTES OF A MEETING

    ME5ATREND MU4TIMEDIA ENTURE. INC,B@8 Magsaysay "lvd,. Taclo*an City

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    AN5E4A A, 4OC!AIN

    !ecretary