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The tutorial discusses the structure and importance of formal letters for hotel reservations, despite the prevalence of online booking applications. It highlights that, particularly for group bookings, companies often prefer to contact hotels directly via letters. The format of these letters mirrors that of formal letters for purchasing goods, including elements such as the sender's and receiver's name and address, a subject line, the main body of the message, and a signature. These letters are typically A4 in size and are often sent electronically. The tutorial will delve into each component of the letter, beginning with the sender's details, represented by an HR manager from Laura Technologies.