Salutation: (Two lines below the recipient’s address, or about 1Ǚ down the page) The person the letter is intended for. Avoid “Dear Sir/Madam” and especially “To Whom it May Concern” unless absolutely necessary; not directing a letter to an exact recipient suggests that you don’t care who reads it (or you would have made a call or checked their website) _ and may prevent the letter from reaching someone who can act on your letter.
Closing the Letter. Choose a Closing: One must use a proper closing in a business letter. Use a comma (,) after it. Sign the Letter: Always sign the letter in ink. If sending a printed copy, always affix the scanned signature. Make Note of Enclosure: One must properly enclose a list of attached documents with the letter. One can use the abbreviation of the enclosure, i.e., Encl. or Enc.