As stated before, each item or subject in a letter should be embraced
in a separate paragraph. These should be arranged in the order in
which they would naturally come, either in point of time, importance,
or as regards policy. Never begin a letter abruptly with a complaint,
but rather bring in all unpleasant subjects toward the close. If
an answer to a letter of inquiry, take up the questions as they are
asked, indicate first what the question is, and then state clearly
the answer. The first paragraph should acknowledge the receipt of
the communication now to be answered, giving date and indicating its
nature and contents, thus:
[Illustration: Your letter of the 10th instant concerning damaged
goods is received, etc.]
The closing paragraph usually begins with such words as _Hoping,
Trusting, Awaiting, Thanking_, or similar expressions, and is
complimentary in its tone and designed as a courtesy.