Dear Sir:

The custom of placing the address beneath the body instead of at the beginning of the letter is not much in vogue in business circles in this country, most business men preferring to place the name and address at the head of the sheet, and then write it as if they were talking to the person himself. When, however, the address is placed below the letter, it should occupy the same position as to the margin, etc., as if placed at the beginning. The custom is borrowed from the English, and its use is confined mostly to government officials, professional men, and social intercourse.

Body of the Letter.

This constitutes the written message. It should begin on the same line with the words, Dear Sir or Gentlemen, leaving after these words a small space. In case the place of residence or business is not written in the address, then the complimentary address of Dear Sir or Gentlemen will be placed on the next line under the name, or fourth line from the top of the sheet, and the letter will begin on the fifth line from the top, thus:

Mr. Frank L. Robinson,

Dear Sir:—

In answer to your favor——

Sometimes, for the sake of convenience, and the saving of labor, the letter head has printed in the left corner, above the address, a blank form of memorandum, as follows:

Referring to}OR In reply to }
yours of ... your favor of ...

and after this introduction the writer is able speedily to get at the marrow of his letter, without acknowledging the receipt of a former communication.