The correct option is
B False
This Statement is False because of the following reasons:
(i) You attitude does not mean using the word 'you' in place of "I or We".
(ii) It is a mental outlook to look at things from the point of view of the reader.
(iii) You Attitude is a practice of writing letters from the view point of the addressee.
(iv) The letter are to be drafted in such a manner that the party will be pleased on reading the contents of the letter.
(v) He should get a feeling that whatever is suggested in the letter is in his best interest.
(vi) In you attitude more importance is given to the addressee.
(vii) The writer has to write the sentence like " This offer is more suitable and profitable to you."
(vii) " This is a special concession offered to you only."
Hence, you attitude does not mean writing the word you many times in a letter.