The correct option is
A True
This Statement is True because of the following reasons:
(i) Every business letter must be polite,pleasing and convincing.
(ii) The language language used should be courteous.
(iii) Insulting remarks should be avoided even when an unpleasant decision is to be conveyed.
(iv) One should be firm about the decision to be communicated,but the language used should be courteous.
(v) Courtesy is a matter of tone.
(vi) Courtesy and polite tone is possible by using terms like 'please''thank you','very kind of you'etc.
(vii) Courtesy is particularly required while drafting replies to complaint letters.
(viii) It does not mean excessive humility ,as humility is treated as a weakness of the writer.
(ix)It is necessary to be courteous during conveying messages or decisions to employees.
(x) It includes polite manners,kindness and consideration for others.
(xi) A courteous letter builds goodwill for the organisation .
(xii) A business letter will serve as 'silent salesman'or 'silent ambassador' only when it is courteous in meaning and language.
(xiii) Lack of courtesy may prove to be costly and troublesome to a business.
(xiv) Courtesy facilities the expansion of business activities.
(xv) Hence ,courtesy is one of the requisites of a good business letter.