John Smith & Co.,
20 Broadway,
New York.
My Dear Mr. Smith:

The Complimentary Close

The close of a business letter should be "Yours truly," or "Yours very truly." "Respectfully" is used only by a tradesman to a customer, an employee to an employer, or by an inferior, never by a person of equal position. No lady should ever sign a letter "respectfully," not even were she writing to a queen. If an American lady should have occasion to write to a queen, she should conclude her letter "I have the honor to remain, Madam, your most obedient." (For address and close of letters to persons of title, see table at the end of this chapter.)

Close Of Personal Notes And Letters

It is too bad that the English language does not permit the charming and graceful closing of all letters in the French manner, those little flowers of compliment that leave such a pleasant fragrance after reading. But ever since the Eighteenth Century the English-speaking have been busy pruning away all ornament of expression; even the last remaining graces, "kindest regards," "with kindest remembrances," are fast disappearing, leaving us nothing but an abrupt "Yours truly," or "Sincerely yours."

Closing a Formal Note

The best ending to a formal social note is, "Sincerely," "Sincerely yours," "Very sincerely," "Very sincerely yours," "Yours always sincerely," or "Always sincerely yours."

"I remain, dear madam," is no longer in use, but "Believe me" is still correct when formality is to be expressed in the close of a note.

Believe me
Very sincerely yours,

or