Header (encabezamiento) - There are various possibilities.

What is strictly correct is hard to say; different writers will have different opinions, it is easier to say what is currently used in letters writing today. The following is true of Spain and seems to be true of South America too. Querido Mara: - for friends Querido Sr. Snchez: - for someone known to you but where you would not use their first name. eg. friend of your parents, landlord, especially an elderly person. Querido amigo: / cliente: / vecino / compaero: (friend / client / neighbour) - Especially a letter for advertising purposes where the writer is trying to establish an informal rapport. eg. mailshots. As companies begin to realize that women can also read, junk mail is now headed with the awkward: Querido/a amigo/a: so that everybody is happy! Muy seor mo: Muy seores mos: - These forms are still very common in commercial correspondence although some consider them antiquated. They seem to be the equivalent of the Dear Sir or Dear Madam etc. for formal letters. (If the recipient is known to be female, Muy seora ma or Muy seora nuestra can be used in a reply.) Seor: Seores: - are also seen but frowned upon by purists as a translations of: Sir or Sirs. Estimado Sr. Gmez: is also very common in commercial letters. The telephone, gas, electricity companies and banks in Spain start their letters this way when they send out their advertising bumph. It seems to fall midway between 'Querido' and 'Muy seor mo'. Apreciada Sra. Vzquez: - is also for formal mail but really quite friendly; perhaps too friendly. Distinguido seor: - Just as it sounds. This term is for someone you feel is way above you socially or intellectually. Sr. D. Miguel Muoz: or D. Miguel Muoz: - Equivalent to 'Muy seor mo' but where we wish to use the first name and surname. (Note: D. = Don) Use D. before the first name only. Da Pilar Torn: is the feminine form. (Da = doa). Sr. Fajardo: - As above but used before the surname. The plural of Sr. is Sres. and Sra. becomes Sras. Note that the abbreviated forms are with a capital letter and full stop (period): Sr. / Sra. and non abbreviated with a small letter: Muy seor mo: etc. After the header a colon is used and nothing else: Muy seores mos: About using the name in headers: English writers tend to use the name (and surname) in the header for formal correspondence when it is know. However, in Spanish, if the name is known, it may often be inserted in the recipient field instead and the header will read Muy seor mo etc.

Introduction (introduccin) - The introduction of a commercial letter will start with one of many possible clich phrases which usually make some reference to the letter you have received. You do not have to use an introduction but can go straight to the point. However, I recommend using introductory expressions for the foreign writer because he/she can take advantage of the set phrases and begin to build a very Spanish sounding letter. Go here to see a list of set expressions for the introduction to commercial letters.

Body or Subject (cuerpo o tema) - This is where you insert the message you wish to covey. Begin the body of your letter with the most important points and leave the lesser points for last. As general guidelines to writing styles both in English and Spanish we can consider the five C's.

Clear (clara). It is essential that the letter conveys its message clearly so that the reader knows exactly what you want to say with no ambiguities. Concise (concisa). All unnecessary details that can only lead to confusion for the reader should be omitted. In the same way, refrain from using redundant expressions like "sabe lo que le digo" ("you know what I mean?"). Depending on your knowledge of spoken Spanish, you may be thinking that it is highly unlikely you will be using such colloquialisms! Correct (correcta). This is mainly a concern for those who would really like to improve their letter-writing skills in Spanish and become autonomous in the art. For the non-native writer, correctness is the greatest problem. If I mentioned that "a well-written letter will impress the reader and create a favourable impression...it could gain you the upper hand...it is a powerful weapon..." etc., you may only become gloomy when you consider the difficulty of writing in correct Spanish. Spanish grammar is quite complex for native speakers of English and to write it perfectly, problematic, to say the least! However, there is an up-side. When you study these letters, give careful attention to the expressions used and less to the grammatical structure of each sentence. Here, let me show you what I mean: you could finish practically every commercial letter you write with this one expression: "Le saluda atentamente,... (then, under your signature) ...Michael Alan"). Now you have one expression that serves one purpose in a letter that you will never have to worry about again; it will always be grammatically correct. If you approach your learning of writing letters in Spanish in this way, you will soon begin to build a repertoire of commonly used expressions and your mistakes will be minimal. It is for this reason that I provide a large list of expressions for use in formal letter-writing that you can learn and build into your texts. Complete (completa). Make sure that everything you want to say is in your letter. This may sound obvious but it is easy to miss out vital information. When we structure a sentence, we know what we want to convey but that message does not always coincide with what we write. I get a lot of e-mails of this type; the writers presumably know what they intend to say but I have to return many e-mails for clarification. Try to look at your letter objectively (a good tip is to read it again the next day when you have become mentally 'detached' from the letter) and check that the whole message is included. Courteous (corts). Essential in all correspondence and definitely no less so in Spanish. This may also be a point of concern for you as a foreign writer of Spanish eager not to offend. As reassurance, I offer the same suggestion as in the section on correctness: adhere to the set expressions and traditional formalities and thereby reducing the risk of putting your foot in it! From experience, I should like to offer the following advice: never write a letter when angry at the reader it is destined for. Cool off, come back to it and try to approach the task in a calculated and controlled way. Formal letters that are filled with emotional adjectives lose their power and beside you may really say something you regret afterwards - but then it is too late.

Close (despedida) - The closes in English commercial letters have been mostly reduced to 'yours faithfully', 'yours sincerely' and perhaps 'yours truly' yet Spanish closes are usually longer. Although Spanish letters do not need to be so flowery as French ones, it is usually expected that the letter will be nicely rounded off. Make up for those grammar blunders in the body of your letter with a concise and neatly phrased close such as: Agradezco mucho el favor que no dudo me dispensarn, y en la espera de sus noticias les saludo atentamente. (I thank you for the favour, which I do not doubt you will bestow upon me and looking forward to hearing from you I warmly salute you.)

...or something like that! If you think that sounds way over the top then you should read about the "hand kissers": "que besa su mano" but this close is steadily going out of date now. Closes are not just useless and pretty formalities, however. Take advantage of them to get some last pressing point home: En la confianza de vernos favorecidos con una respuesta a la mayor brevedad posible, le saludo muy atentamente. This close is saying: "please write back with what I want very soon!" in a very nice way. If you wish to let your reader know you are not pleased with them, be subtle with a chilly and laconic Cordialmente, Note that endings can be in first or third persons (with no particular preference for one or the other): Le saludo muy atentamente. Mary Higgins or Le saluda muy atentamente, John Brown Note the necessary comma in the second example because the sentence is not finished. i.e. "Salutes you warmly, John Brown. ('John Brown' is the subject of the sentence.) For a list of closes for your commercial and special occasion letters, go to close expressions.

Signature (firma) - This usually is on the left but you may see it middle or even right. In commercial letters the signature may be accompanied with the position that the person holds within the company (antefirma). In all commercial letters you should type your name as well as sign and it is advisable in all types of letters if you have an illegible signature. If you type your name and include your position within the company, the penned signature comes between the two: Juan Prez (signature) Director General or Director General (signature) Juan Prez The typed name is often preceded with Fdo.: Juan Prez (Fdo.: = firmado - signed) P.P Fdo.: Juan Prez or P.O. Fdo.: Juan Prez Where P.P. (por poderes) and P.O. (por orden) are equivalent to the English P.P. when you sign on the behalf of someone else.