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| Create a thin rectangle using rectangular shape tool. |
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Press Ctrl+J and Ctrl+T. Move a few pixels down. Now keep pressing Ctrl+J and Ctrl+Shift+T several times to create the design as shown. Select each layer and change it's color. |
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| Using pen tool create a shape as shown below. Move this layer below all the layers in layer order in layer palette. |
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| Except the top two rectangles select and merge all the colored rectangle layers. Press Ctrl+Alt+G to create a clipping mask. |
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| Create a rectangle at the top using rectangular shape tool. |
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| Create a few multicolor irregular rectangles over this rectangle. Select and merge these layers. |
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| From "Filter" menu select "Blur>>Motion Blur ". Apply settings as shown. |
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| Change the layer mode to "Color Burn". Press Ctrl+Alt+G to create a clipping mask. |
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| Duplicate layer. Rotate a bit and change layer mode to luminosity. |
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| Insert company logo and contact details to finish the letterhead design. |
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