The body of the letter should be divided into as many paragraphs as there are distinct subjects in the letter, or a new paragraph should be commenced at every change of the subject. The habit which some persons have of tacking one subject to the end of another, and thus making a letter one continuous paragraph of mixed-up information, instructions and requests, is extremely objectionable. It destroys the force of what is said, instead of fixing each thought clearly on the mind of the reader; it leaves him confused, and he reads a second time and tries to get his ideas fixed and systematized, or he throws aside the letter until he has more time in which to study it and get the meaning clear.
If the letter is long and is really concerning only one subject, then it may properly be divided into paragraphs by separating the different divisions of the subject, and giving a paragraph to each. These should be arranged in their logical order. Wherever the letter is to contain numerous paragraphs, to avoid omitting any of the items it is best to jot them down on a slip of paper, then embody them in the letter in their natural order.
The first word of each paragraph should be indented, or moved in from the margin, usually about the width of the margin. Thus, if the margin is three-fourths of an inch in width, the paragraph should begin three-fourths of an inch from the margin. Some writers, however, prefer to commence the first word of the paragraph an inch from the margin, and it is really not so essential what the distance is, provided it be uniform, and all the paragraphs begin alike. A little attention is necessary here. In ordering goods, make each article a separate paragraph.
Complimentary Closing and Signature.
The complimentary closing consists of such words as Yours truly, Respectfully, etc., and should be placed on the next line beneath the last one occupied by the body of the letter, commencing a little to the right of the middle. The signature should be placed underneath the words of respect, and begin still a little farther to the right. Thus the conclusion of the letter will correspond in position and arrangement with the heading.
Yours truly,
Thomas Smyth.
The language of the complimentary closing should be governed by the relation between the parties, and should correspond with the complimentary address. The first letter, even between strangers, now generally commences with Dear Sir and ends with the word Respectfully. After the exchange of a few letters and a sort of business acquaintance may be said to exist between the correspondents, then My Dear Sir, and Yours truly, may properly be introduced. A little more cordial would be such a conclusion as the following:
Yours very truly,
Jones, Smith & Robinson.
The man of business is apt, however, to have one stereotyped beginning and ending to all his letters, and seldom stops to discriminate between strangers and old customers in this respect. Often the conclusion may be connected to the closing paragraph with perfect grace and ease thus:
Hoping to receive the goods without delay, I remain,