Which of the following should be decided upon first before writing a business letter?
a) the format
b) the recipient
c) the content
d) the purpose

 d the purpose 
to my knowledge

B) the recipient, for without a recipient u cant write the letter!
Lol 
Have a nice day!

Strengthens the Muscles.
Improves Cardiovascular Health.
Enhances Mental Health and Better Mood.
Improves Joint Mobility.
Encourages Concentration and Awareness.
Burn Calories. How many times have you reached for your inflator hose to adjust your buoyancy and you grabbed your snorkel?
The snorkel can get tangled in your inflator hose on your left side. If it’s attached to the right side, it can get tangled in your regulator.
A snorkel can get caught in overhead environments, such as caves, caverns, swim-throughs, and wrecks.
The snorkel keeper or ring to attach it to your mask can get caught in your hair which is very painful.
The attachment for snorkels to a mask are usually cheap and ineffective. People are constantly losing snorkels which means more plastic rubbish in the ocean.
When removing your mask underwater (as a skill or just for fun) the snorkel will always get in the way of replacing the mask.
Have you ever had a surface marker (SMB) get wrapped around your snorkel? It can happen.
Using a snorkel on a choppy surface swim can be useless with the water just splashing in.
It flaps against your face.