After the form of address comes the Letter.

A friendly letter should be easy and pleasant in style—it should be, in fact, a talk on paper. In a business letter, on the other hand, the style is brief and concise. The first aim of the writer is to make himself understood, the next to be brief.

After the letter comes the Subscription, as,

Sincerely yours,
Alexander Argyle.

Or,

Respectfully yours,
New England Coal Co.

Or in more formal style,

I am, dear sir,
Your obedient servant,
Thomas Lancaster.

The subscription is arranged like the address, but begins further to the left. The form of subscription varies with the form of address.

A business letter ends with the Address of the Person to whom it is Sent.