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.
These forms do away with the personal pronoun "Yours," which, although
custom has in reality rendered it a pure formality, still retains a
certain meaning in the minds of some, as the man, who, in a long
correspondence with his wife-that-was-to-be, never signed a letter
otherwise than "Truly yours." "What more could I be," he queried,
"than hers truly, body and soul?" and with this feeling could their
married life have been other than it was, beautiful to look upon?
Never abbreviate the conclusion to "Yours, etc.;" it has too much the
careless, thankless sound of "Thanks," and neither can be sufficiently
condemned.
Letters beginning, MY DEAR MARGARET: or, MY DEAR DAUGHTER: might end,
respectively: Ever yours, or, Your friend, JANE BROWN. And, Your
affectionate mother, GERTRUDE MASON.
A gentleman, writing to a lady, could say: Very sincerely (or
respectfully) yours, P.H. GOULD. Or, Yours, with sincere regard, HENRY
GRAYSON.
The address need not be added unless the acquaintance is very slight.
At times a more elaborate closing is desirable and graceful, as when
the correspondent is very much higher in station, or older in years,
or you have been the recipient of some great favor at his or her
hands: