Students at the first year students accounting department of SMKN 1 Bandar Seikijang
had problems in writing English business letter. They were facing difficulties type of English
business letter. The Purpose of this research was to find out what kind of difficulties in writing the
English business letter faced by the first year students accounting department of SMKN 1 Bandar
Seikijang. The design of this research was survey. Sample of the research was 23 students at the
first year students accounting department of SMKN 1 Bandar Seikijang. Instrument used was
questionnaire. The questionnaire was about the students’ difficulties in writing the English
business letter. The questionnaire was analyzed by using percentage formulation. The result of
analyzing data that the students’ response toward their difficulties in writing the English business
letter was making up negative response with 71.73%.In conclusion, the students at the first year
students accounting department of SMKN 1 Bandar Seikijang had trouble in studying style of
letter in English business letter.
Keyword : Business Letter Writing, Difficulties