The address shows to whom the letter is written and his place of residence. It may be placed at the beginning or at the close of a letter. In business letters the best place is at the beginning, and in familiar letters at the close. The address, when placed at the beginning of a letter, should begin near the left margin of the sheet and one inch below the last line of the heading. It should not occupy more than two lines.
The salutation is the greeting with which we begin the letter. There is a variety of forms in keeping with our different relations. The most formal salutation is “Sir.” If our relations are somewhat familiar, we use “Dear Sir,” “My dear Sir,” “Dear Mr. Williams,” etc. In addressing a business firm the salutation is “Gentlemen.”
The body of a letter begins one space below the salutation, and just where the salutation closes. A margin of one-half inch, at least, should be left on the left-hand side of the sheet. Each succeeding paragraph should begin in line with the first word of the first paragraph.
The conclusion consists of the complimentary close and follows the body of the letter. It depends upon the relation of the persons. The closing words in business letters are:—Yours truly, Yours respectfully, Very truly yours, etc. The closing words in letters of friendship are:—Yours sincerely, Your loving friend, Your affectionate niece, etc.
The signature follows the complimentary close, in the next space and to the right. It should end at the right-hand side of the sheet.
Note.—In social letters the address is omitted.