This document provides guidance on writing different types of letters for the FCE exam. It discusses transactional letters, articles, and reports. For transactional letters, it explains the difference between formal and informal letters and provides examples. It also provides sample plans and phrases to use for writing articles expressing an opinion and reports. The overall summary is that the document offers advice on organizing, planning, and language for different letter, article, and report tasks that may appear on the FCE exam.