Heading

Most companies use letterhead--stationery with the companys logo, name, address and other contact and identifying information. If the company does not have letterhead, the companys full name and address should be typed at the top of the page.

Date
Letters should always include a date. You enter dates two to six lines below the heading, depending on the length of the letter. Use the full month name spelled out, then the day, followed by a comma, and then the four-digit year, for example, June 6, 2010.

Reference
Include a reference line to identify a file or case number, invoice number or any other internal identifying information, if your company requires one. Some companies have specific reference codes that they place either in a reference line below the date, or at the very bottom of the letter.

Addressee
Your letter should include the name of the addresses with her title (Ms. J. Jones, Dr. Charlene Price), followed by her company name and full address, including the postal code.

Subject
Adding a subject line makes it easier for the reader to quickly understand the situation. Normally the subject sentence follows the word Subject: or Re: (regarding). Place the subject after the addressees address and before the greeting.

Salutation
The salutation is your greeting. Most salutations begin with Dear followed by either the recipients first name, or title and last name. Endeavor to address all letters to an actual person. However, if you dont know the persons name, use Dear Madam/Sir, or the job title, such as Dear Accounting Manager.

Body Paragraphs
The opening paragraph should always state why you are writing. Then, in a simple and straightforward manner, explain the situation, the solution, the suggestion or whatever other message you need to get across to the recipient. Be as brief as possible since long complicated messages often distract readers. Start a new paragraph whenever you begin a new subject.

Close
Always use a complimentary close. It is a short, polite closing followed by a comma. When the letter is impersonal, use Yours truly. If the letter is to someone above you in rank, use Respectfully yours. If you have a personal connection to the addressee, use Sincerely or Sincerely yours. (Ref. 1, Ref. 2)

Signature
Four spaces below the close, type your full or business name. In the space in-between, you will hand write your signature in ink. Use black or dark blue ink for your signature.

Identifying Notations
If you type a letter for someone else, add identifying initials. For example if John Doe types a letter for Jane Smith, the notation would be JS:jd. Then, if you are enclosing items in the envelope, add an enclosure notation (Enc:, Encl: or Enclosures) followed by the title of the enclosures. Add the notation cc: followed by the names of everyone receiving a copy.

Postscript
To add information not necessarily related to the letter, like a personal note, include a postscript (P.S.) at the bottom.

The Heading (The Retern Address) or Letterhead - Companies usually use printed paper where heading or letterhead is specially designed at the top of the sheet. It bears all the necessary information about the organisations identity.

Date - Date of writing. The month should be fully spelled out and the year written with all four digits October 12, 2005 (12 October 2005 - UK style). The date is aligned with the return address. The number of the date is pronounced as an ordinal figure, though the endings st, nd, rd, th, are often omitted in writing. The article before the number of the day is pronounced but not written. In the body of the letter, however, the article is written when the name of the month is not mentioned with the day.

The Inside Address - In a business or formal letter you should give the address of the recipient after your own address. Include the recipient's name, company, address and postal code. Add job title if appropriate. Separate the recipient's name and title with a comma. Double check that you have the correct spelling of the recipient 's name.

The Inside Address is always on the left margin. If an 8 1/2" x 11" paper is folded in thirds to fit in a standard 9" business envelope, the inside address can appear through the window in the envelope.

The Greeting - Also called the salutation. The type of salutation depends on your relationship with the recipient. It normally begins with the word "Dear" and always includes the person's last name. Use every resource possible to address your letter to an actual person. If you do not know the name or the sex of of your reciever address it to Dear Madam/Sir (or Dear Sales Manager or Dear Human Resources Director). As a general rule the greeting in a business letter ends in a colon (US style). It is also acceptable to use a comma (UK style).

The Subject Line (optional) - Its inclusion can help the recipient in dealing successfully with the aims of your letter. Normally the subject sentence is preceded with the word Subject: or Re: Subject line may be emphasized by underlining, using bold font, or all captial letters. It is usually placed one line below the greeting but alternatively can be located directly after the "inside address," before the "greeting."

The Body Paragraphs - The body is where you explain why youre writing. Its the main part of the business letter. Make sure the receiver knows who you are and why you are writing but try to avoid starting with "I". Use a new paragraph when you wish to introduce a new idea or element into your letter. Depending on the letter style you choose, paragraphs may be indented. Regardless of format, skip a line between paragraphs.

The Complimentary Close - This short, polite closing ends always with a comma. It is either at the left margin or its left edge is in the center, depending on the Business Letter Style that you use. It begins at the same column the heading does. The traditional rule of etiquette in Britain is that a formal letter starting "Dear Sir or Madam" must end "Yours faithfully", while a letter starting "Dear " must end "Yours sincerely". (Note: the second word of the closing is NOT capitalized)

Signature and Writers identification - The signature is the last part of the letter. You should sign your first and last names. The signature line may include a second line for a

title, if appropriate. The signature should start directly above the first letter of the signature line in the space between the close and the signature line. Use blue or black ink.

Initials, Enclosures, Copies - Initials are to be included if someone other than the writer types the letter. If you include other material in the letter, put 'Enclosure', 'Enc.', or ' Encs. ', as appropriate, two lines below the last entry. cc means a copy or copies are sent to someone else.