Mr. Thomas Brown,
Newburg, N. Y.
My Dear Sir:

Your favor of the second inst. is just to hand. In reply permit
me to state, etc., etc.

This should be followed by the necessary statement, set forth in clear, simple words.

Be sure of yourself.

The secret of good writing is clear thinking.

ENDING THE LETTER

There is much in the proper ending of a letter. In the ordinary business letter the usual ending may be, "Yours truly," "Yours very truly," or "Yours respectfully." Other endings used in writing to business acquaintances are, "Yours sincerely," or "Very sincerely yours," or you may substitute the words "Cordially" or "Heartily" for "sincerely."

SIGNING THE LETTER

The name of the writer should be so clear and distinct as to leave no doubt as to the spelling.

The name should always be written in the same way.