This study serves to fill a research gap in the written feedback practices of teachers in a second language (L2) writing by focusing on adult beginners, previously uninvestigated in feedback studies. For investigating this, a feedback analysis model was developed. Unlike previous models in L2 contexts, in this study feedback is divided into two main areas, focus (what the teachers comment on) and manner (how the comments are given). The study was conducted in a web-based Swedish as a second language course and included three experienced teachers and their L2 students. The analysis of teachers’ written comments on 60 texts from 12 of the students revealed that in the two main areas both new and previously used categories of feedback were identified. In the area focus five new subcategories were identified within language accuracy, and in the area manner politeness, and reinforcement of learning outcomes were identified as new categories. Within the area, focus, the teachers concentrated on language accuracy, and within the area, manner, all three teachers mostly provided information, but also made a range of suggestions. There was also individual variation among teachers. The analysis of feedback strengthens the importance of applying the main distinction between ‘focus’ and ‘manner’ in L2 contexts