Subject: It is a brief statement mentioning the reason for writing the letter. It should be clear, eye catchy, short, simple, and easily understandable. The Greeting: It contains the words to greet the recipient. It is also known as the salutation. The type of salutation depends upon the relationship with the recipient. It generally includes words like Dear, Respected, or just Sir/Madam. A comma (,) usually follow the salutation. The Body Paragraphs: This is the main part of the letter. It contains the actual message of the sender. The main body of the mail must be clear and simple to understand. A body of the letter is basically divided into three main categories.
In most cases, the business letter will be the first impression that you make on someone. Though business writing has become less formal over time, you should still take great care that your letter’s content is clear and that you have proofread it carefully.