Students have knowledge, insight and competence in the office sector regarding correspondence, types of letters, parts of letters, forms of letters, functions of letters and the basic principles and techniques of making Indonesian letters. Students have knowledge, insight and skills regarding writing, compiling and managing official letters for government and private agencies, as well as commercial letters such as making offer letters, request letters, sales letters, purchase letters, invoices and others for companies properly and That‘s right, as preparation for entering the world of work as an economics teacher in vocational schools and the office sector in general. Learning is carried out by applying a process skills approach.