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Heading
The heading contains the return address with the date on
the last line. Sometimes it is necessary to include a line
before the date with a phone number, fax number, or email address. Often there is a line skipped between the
address and the date. It is not necessary to type a return
address if you are using stationery with the return address
already imprinted, but you should always use a date.
If you are using letterhead, do not include the sender's
address at the top of the letter; instead, begin with the
date.

Example:
Ms. Jane Doe
543 Washington St
Marquette, MI 49855
Tel:
Fax:
Email:
June 28, 2011

Inside Address

Salutation
Standard practice calls for addressing individuals by
both personal title and Last name for example
Ms.Barnes. The Salutation has a three types .The
Most Formal Salutation Formal Salutation Less
Formal Salutation If the inside address begins with a
job title or the name of the department and with the
name of the company, try to determine which
department would answer it and use these
conventions. The Salutation comes two spaces
below the inside address.

Body
The body is the meat of your letter. The body is where you
explain why you're writing. It's the main part of the business
letter. Make sure the receiver knows who you are and why you
are writing. Use a new paragraph when you wish to introduce a
new idea or element into your letter. Depending on the letter
style you choose, paragraphs may be indented. Regardless of
format, skip a line between paragraphs. Be sure to leave a
blank line between each paragraph, however, no matter the
format, be sure also to skip 2 line between the salutation and
the body, as well as the close. If the content is too short, it may
be typed with double space.

First paragraph: introduction & the reason for

writing.
Following paragraph: explain your reasons for
writing, provide information.
Last paragraph: summarize your reason for
writing again & make clear what you want the
recipient to do.

Complimentary Close
The complimentary close is a short and polite
remark that ends your letter. The close begins
at the same justification as your date and one
line after the last body paragraph. Capitalize
the first word of your closing (Thank you) and
leave four lines for a signature between the
close and the senders name. A comma should
follow the closing.

Acceptable closings are Sincerely, Sincerely

yours, and Yours truly. Type the complimentary
close two spaces below the last line of the
body and line it up with the center of the
sheet.

Signature
Both typewritten and handwritten signatures are
necessary. Leave four spaces between the
complimentary close and the typed signature.
This often includes a middle initial, although it is
not required. Women may put their title before
had to show how they wish to be addressed (Ms.,
Mrs., Miss).
The signature should be in blue or black ink.

Enclosure Notation
The abbreviation Enc., used in several sample
of letters indicates that a brochure, drawing,
check, money order, or other document
accompanies the letter. It starts at the left
margin. If more than one item accompanies a
letter, the notation should indicate how many
are these. Important documents are often
named.

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Block
The most common layout for a business letter
is called a block format. In this format, the
entire letter is justified to the left and single
spaced except for a double space between
paragraphs.

Modified Block
Modified block is another popular type of
business letter. The body of the letter and the
senders and recipients addresses are left
justified and single spaced. However, in this
format, the date and closing are tabbed to the
center point.

Semi-Block
The least used style is called a semi-block. In
it, each paragraph is indented instead of left
justified.

Font
The standard font for business letters is Times
New Roman, size 12. However, fonts that are
clear to read such as Arial may be used.