2. The Rev. M. H. Buckham, D.D.,
President of U. V. M.,
Burlington, Vt.
My dear Sir,

3. Messrs. Clark & Brown,
Quogue, N. Y.
Gentlemen,

4. Messrs. Tiffany & Co.,
2 Milk St., Boston.
Dear Sirs,

1. david h cochran lld president of polytechnic institute brooklyn my dear sir. 2. dr John h hobart burge 64 livingston st brooklyn n y sir. 3. prof geo n boardman Chicago ill dear teacher. 4. to the president executive mansion Washington d c mr president. 5. rev t k beecher elmira n y sir. 6. messrs gilbert & sons gentlemen mass boston. 7. mr george r curtis minn rochester my friend dear. 8. to the honorable wm m evarts secretary of state Washington d c sir.

THE BODY OF THE LETTER.

+The Beginning+.—Begin the Body of the Letter at the end of the Salutation, and on the same line, if the Introduction consists of four lines—in which case the comma after the Salutation should be followed by a dash;—otherwise, on the line below.

+Style+.—Be perspicuous. Paragraph and punctuate as in other kinds of writing. Spell correctly; write legibly, neatly, and with care.

Letters of friendship should be colloquial, natural, and familiar. Whatever is interesting to you will be interesting to your friends.

Business letters should be brief, and the sentences should be short, concise, and to the point.

In formal notes the third person is generally used instead of the first and the second; there is no Introduction, no Conclusion, no Signature, only the name of the Place and the Date at the bottom, on the left side of the page.