Letter Head
Your address, also known as the “return address”, should come first. (Note that this applies when using standard plain paper. If you have letter headed paper, you should omit this.)
123 Acacia Avenue
AN 98765
Your return address should be positioned:
  • On the left-hand side if you’re using full block format
  • On the right-hand side (tab across, rather than right-aligning) if you’re using modified block format
Your address, also known as the “return address”, comes first (leave this off if you’re using letter-headed paper).
123 Old Road
Your return address should be right-justified.
Your Address
The return address of the sender so the recipient can easily find out
where to send a reply to. Skip a line between your address and the date.
(Not needed if the letter is printed on paper with the company
letterhead already on it.)

Directly beneath your address, put the date on which the letter was written:
May 15, 2008
To avoid any confusion, especially if you are writing to a business abroad, it is best to put the date in word rather than number form, and you should omit the “th”.
The date should be positioned on the left-hand side, for full block format and for modified block format
Why put the date? It’s standard practice to include the date on which the letter was written. Correspondence is often filed in date order. It makes it much easier for the recipient to send a timely reply, and easier for you to chase up an answer if necessary. Eg. “In my letter of May 15…”
Directly beneath this, the date on which the letter was written:
15th May 2008
In the UK, the day comes before the month, and it is fine to put “st”, “nd” or “th” after the day’s date, eg. “15th” “1st” or “2nd”.
You can position the date on the right or on the left of your letter.

Inside Address
The address of the person you are writing to along with the name of the
recipient, their title and company name, if you are not sure who the
letter should be addressed to don’t leave it blank, but try to put in a
title, i.e. "Director of Human Resources". Skip a line between the date
and the salutation.

After their address, you should leave a line’s space then put “Dear Mr Jones”, “Dear Bob” or “Dear Sir/Madam” as appropriate. Follow this with a colon.
The greeting, sometimes called the “salutation”, should always be left-aligned.
Why put a greeting? Business letters are a formal type of writing, and it’s considered polite to start with a greeting. Although you can get away with starting emails “Hi” or “Hello”, letters follow more conservative conventions.
After their address, you should leave a line’s space then put “Dear Mr Jones”, “Dear Bob” or “Dear Sir/Madam” as appropriate. Follow this with a comma.
The greeting should be left-aligned.

Subject Line
Makes it easier for the recipient to find out what the letter is about. Skip a line between the subject line and the body.

Body of the Letter
Paragraph 1 : Explain Why are you writing this letter?
Paragraph 2 : Present detail of the message
Paragraph 3 : Shows appreciation or motivates the receiver

Complimentary Close
After the body of text, your letter should end with an appropriate closing phrase and a comma. The safest option is “Yours faithfully” (when you don’t know the name of the person to whom you are writing, ie. when you began “Dear Sir/Madam”) or “Yours sincerely” (when you do know their name). If you are already acquainted with the recipient, it may be appropriate to use a phrase such as “Best regards”, “With warmest regards”, or “Kind regards”.
The closing should be:
  • Left-aligned for full block format
  • On the right (tab across so it matches up with your address) for modified block format
After the body of text, your letter should end with an appropriate closing phrase such as “Yours sincerely” or “With best regards”, and a comma.
Leave several blank lines after the closing (so you can sign the letter after printing it), then type your name. You can optionally put your job title and company name on the line beneath this.
Joe Bloggs
Marketing Director, BizSolutions
The closing and your name and signature should all be on the left hand side.

Your signature will go in this section, usually signed in black or blue ink with a pen.

Initials appear at the left margin and are typed at least two (2) lines below the signature block. It is the short signature of the type writer or computer operator.

Carbon Copy Notation
 This is used when a copy of the letter is sent to a third party who has an interest in the subject of the letter.  The copy notation indicates to the addressee who else the letter has been sent to.

In a single-spaced letter, type the postscript two lines below whatever was typed last, which will usually mean that the PS appears after your name. A postscript can be used effectively to express an idea that has been deliberately withheld from the letter so that it can be given a prominent place, with greater emphasis, in the P.S.
However, if the postscript is used merely to express an afterthought, it is usually better to recast the letter so that the idea has its proper place in the body of the letter. Afterthoughts in a postscript give readers the impression that the letter is poorly organized and that the writer did not consider the ideas and their relationships carefully; when an afterthought it tacked on, that impression is often correct.
is a relation between objects in which one object designates, or acts as a means by which to connect to or link to, another object. The first object in this relation is said to refer to the second object. The second object – the one to which the first object refers – is called the referent of the first object.

If you are enclosing additional information with your letter such as a resume or a curriculum vitae, skip two single lines after your typed name and type "Enclosure" or "Enclosures." If you use the plural, you have the option of stating the number of enclosures in parentheses.

A subject line is not really necessary. You may want to use one, however, so that the reader immediately knows what your letter is about. There are three common methods to distinguish the subject line from the body of the letter:
  • Use "Subject:" or "Re:"
  • Type the subject in bold letters
  • Type the subject in capital letters

British English

The subject line is usually placed between the salutation and the body of the letter (with a blank line in between).

American English

In American English, the subject line can also be placed between the recipient's address and the salutation (with a blank line in between).

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