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.
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.