As to the use of the symbol "&" and the abbreviation of the word "company," the safest plan in writing to a company is to spell its name exactly as it appears on its letterhead
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Names of months and names of states may be abbreviated in the heading of the letter but not in the body. But it is better form not to do so. Names of states should never be abbreviated on the envelope. For instance, "California" and "Colorado," if written "Cal." and "Col.," may easily be mistaken for each other.

The participial closing of a letter, that is, ending a letter with a participial phrase, weakens the entire effect of the letter. This is particularly true of a business letter. Close with a clear-cut idea. The following endings will illustrate the ineffective participle:

Hoping to hear from you on this matter by return mail.

Assuring you of our wish to be of service to you in the future.

Thanking you for your order and hoping we shall be able to please you.

Trusting that you will start an investigation as soon as possible.

More effective endings would be:

Please send a remittance by return mail.

If we can be of use to you in the future, will you let us know?