Messrs. Duncan Bros. & Co.
Peoria, Ill.
Gentlemen:
Or, if the letter is written to a person living or doing business in a large city, thus:
Mr. James P. Hutchins,
Counselor & Attorney-at-law,
510 Chestnut St., Philadelphia, Pa.
Dear Sir:
The names and residence should not be allowed to extend further to the right than about the center of the sheet, thus leaving an open space between this and the heading of your letter. In case the names or place of residence should be so long as to require it, they may be placed thus:
Messrs. Pollard, Taylor, Jones
& Duncan, St. Louis, Mo.
Gentlemen:
The words Dear Sir or Gentlemen are sometimes placed farther to the left, as in the above example, but most business men in their correspondence place this complimentary address with reference to the words above them, about three-quarters of an inch farther to the right, as shown below:
Arthur P. Dillingham, Esq.,
210 Erie St., Boston.