+Direction+.—Write these introductions according to the models:— 1. Prof. March, Easton, Pa. My dear Sir,

2. Messrs. Smith & Jones,
771 Broadway,
New York City.
Gentlemen,

3. My dear Mother,
When, etc.

4. Messrs. Vallette & Co.,
Middlebury, Vt.
Dear Sirs,

1. mr george platt burlington iowa sir 2. mass Cambridge prof James r lowell my dear friend 3. messrs ivison blakeman taylor & co gentlemen new york 4. rev brown dr the arlington Washington dear friend d c 5. col John smith dear colonel n y auburn

* * * * *

LESSON 167.
LETTER-WRITING—CONTINUED.
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 is long—in which case the comma after the Salutation should be followed by a dash,—on the line below if the Introduction is short.