Business management students are taught the basic business etiquette in their first year of study and an entire subject titled basic business communication is dedicated to study these basic business manners. This course on communication develops the reading, writing, speaking and interpersonal skills of the students. As a first step in writing exercise, the business students are taught to write a memo in different styles and often letter writing is also taught which is a little bit different from that of ordinary writing that is taught in the second grade. Now, coming to the most important part of how to fold an envelope; mostly the business letters and memos are sent through mail. Hence the letters has to be folded in such a manner that the letter fits in the postal cover. The letters and memos are typed in a word document or any word processing software and usually the letters are printed in the company letter pads using the printer. This printed form of the company letter pad forms the official means of communication and the letter pad or the envelope is folded in such a manner that while opening the envelope, first the viewer will be able to view the company information printed on the header of the envelope. The envelope will be mostly in A4 size and the envelope is folded to mark the center of how to fold an envelope. The next step is to fold the inner part towards the center of the page and then the upper header part of the envelope is to be folded to the center of the page and now both the folds must be folded together in the center of the envelope and the envelope is ready to be posted displaying the company information on top. The simple way of folding an envelope is to fold the envelope to the center of the page in two parts and in the next step fold the envelope to the center of the already folded envelope and then the envelope can be posted. Here also, it is made sure that while opening the envelope, the company header displaying the information will be viewed first. There are other methods of folding an envelope but the two most common methods of folding the envelope has been discussed and these type of folding the envelopes are being practiced in many business enterprises. How to fold an envelope determines the company's etiquette and values shown in business correspondence.