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The present study aims to identify and describe the function of grammatical cohesive devices utilized at the discourse level. Business letters for the construction and maintenance of Falluja bridge between 1927-1929 were analyzed to show the communicative functions of the grammatical cohesive devices. To this end, the study adopted Halliday and Hassan’s (1976) model of grammatical cohesion. The conclusions arrived at reflect the discoursal value of the grammatical cohesive devices that contribute to the cohesion of the text via communicative functions. The recurrence of grammatical cohesive devices reveals that the selected business letters are closely related to the value that they have in their communicative purposes. Keywords: Business Letters, Cohesion, Discourse analysis, Falluja Bridge, Text.

Discourse Analysis of Business Letters for the Construction and Maintenance of Fallu-ja Bridge between 1927-1929