Error spotting (SSC/Bank style) — identify the erroneous part: Read the sentence and choose the part (A/B/C) that contains a grammatical/usage error; choose D if there is no error — 'Having received your letter / this morning, we are writing / to thank you for the same. / No error.'

Given sentence
A. Having received your letterB. this morning, we are writingC. to thank you for the same.D. No error.

Concept/Approach (standard usage)
The expression 'for the same' is an Indianism and is considered poor/incorrect usage in formal English in this context. It should be replaced with a clear pronoun or noun (e.g., 'to thank you for it' or 'to thank you for your letter').

Step-by-step correction
1) Identify the referent: the letter received.2) Replace the vague phrase: 'for the same' → 'for it' / 'for your letter'.3) Corrected sentence: 'Having received your letter this morning, we are writing to thank you for it.'

Verification/Alternative
The participial opener 'Having received your letter this morning' correctly attaches to the subject 'we' and is not a dangling modifier; the primary error is the phrase in part C.

Common pitfalls
Accepting Indianised business English ('the same') as standard usage; overlooking vague pronoun reference.

Final Answer
C — 'to thank you for the same.'