Nearer degrees of intimacy, of course, formulate their own laws in this regard, but even here, be it said, that discretion may be exercised to advantage. It will also be observed that if the word “dear,” or any like term, begins the salutation it is capitalized; otherwise, not. Thus: “My dear Friend;” not “My Dear Friend.” Authorities on etiquette differ somewhat on this score, different works in the author’s possession taking exactly opposite sides, the weight of evidence, however, falling on the form given here.

The complimentary conclusion, “Yours truly,” “Very truly yours,” “Very respectfully,” etc., should begin about the middle of the page on the next line below the body of the letter. The first word only should be capitalized, and the expression followed by a comma. The signature should come on the line below and end at the right-hand margin of the page. The address also is sometimes, especially in social notes given at the conclusion, where it should begin, one or two lines below the signature, at the left-hand margin of the page, occupying two or more lines, according to its length, as:

Dear Miss Lothrop:

In reply to your kind note, I would say, etc.

Cordially yours,
Marion Kent.

2 Arcade Court, Chicago, Ill., October 5, 189—.

Another very formal style would be:

21 Delaware Place, Buffalo, N. Y., June 1, 189—.

Dear Miss Lothrop: In reply to your kind note, etc.

Truly yours,
George Harland.

To Miss Julia Lothrop,

110 Beacon Street, Boston, Mass.

The conclusion of a letter gives the writer fully as much latitude of style as the salutation. Some graceful little phrase should follow the subject-matter of the letter and lead up to the conclusion, thus:

I am, with love to the family, and remembrances to all my friends, Yours cordially,

Mary Roe.

Salutation and conclusion should always correspond in formality or friendliness with one another, thus: Mr. John Bright. Sir: would appropriately conclude with: I am, sir, Respectfully yours, Frank B. Folsom.

A friendly letter beginning: Dear Bright: or, My dear Bright: would terminate thus: Cordially yours, Frank B. Folsom.

Other forms for closing business letters are: I am, respectfully, James Ross. Or, Respectfully, James Ross.