1. Business Communication
Letters

2. Standard letter parts Heading
If letterhead stationery is not available, the heading includes a return address (but no name).

3. Standard letter parts
Date
July 14, 2012 (7/14/2012)

4. Standard letter parts Inside Address
Identifies the recipient of the letter
Ms. Patricia T. Higgins Addressee
H. R. Veith, Director Company name
Blaubachstrasse 13 Street address
D-5000 Köln I District, city
GERMANY Country

5. Standard letter parts Salutation
Follow the style of the first line of the inside address.
Mr. Richard Garcia Dear Mr. Garcia
Mary Dear Mary,
Director of Personnel Dear Director

6. Standard letter parts Salutation
Addressee unknown, use a polite description.
Dear Alumnus,
Dear SPCA Supporter
Dear Voter

7. Standard letter parts Salutation
First line plural (a department or company)
Ladies and Gentlemen

8. Standard letter parts Salutation
When you do not know whether you’re writing to an individual or a group (for example, when writing a reference or a letter of recommendation),
To whom it may concern.

9. Standard letter parts
Body
Message of the letter

10. Standard letter parts Complimentary close Sincerely, Cordially,
Best regards,
Regards,

11. Standard letter parts Signature block Sincerely, Cordially,
Raymond Dunnigan
Director of Personnel
Sincerely,
WENTWORTH INDUSTRIES
Helen B. Taylor
President

15. Additional letter parts
Addressee notation
PERSONAL, CONFIDENTIAL, or PLEASE FORWARD.

16. Additional letter parts
Subject line
The subject line tells recipients at a glance what the letter is about. (Re:, In re: )
Subject: RainMaster Sprinklers
About your February 2, 2012, order
Reference Order No

17. Additional letter parts
Second-page heading
Use a second-page heading whenever an additional page is required.
Ms. Melissa Baker
Baker, May 10, 2012,
Page 2

19. Additional letter parts
Enclosure notation
Enclosure notations appear at the bottom of a letter.
Enclosure
Enclosures (2)
Enclosures: Résumé
Photograph
Brochure

20. Additional letter parts
Copy notation
Reference initials or enclosure notations.
Recipients are listed in order of rank or (rank being equal) in alphabetical order.
cc: David Wentworth, Vice President

21. Additional letter parts
Postscript
A message that requires emphasis, or a personal note.
P.S., PS., PS:

23. Block Letter Format

24. Modified Block Letter Format