The parts of a letter are the _heading_, the _address_, the
_salutation_, the _body_, the _conclusion_, and the _signature_.
The _heading_ should show where and when the letter was written. It
should include the _address of the writer in full_, and the _date_.
Every important part of the _heading_ should begin with a capital
letter. Every abbreviated word should be followed by a period, and the
parts of the heading should be separated by commas. A period should be
placed at the close of the heading.
The _heading_ should be placed about an inch and a half from the top of
the page, and should begin about the middle of the sheet. It may occupy
a part of a line, or of two lines.
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.
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