Contact Information: The first section of your letter should include your contact information and the contact information of the person you are writing, too. Also, include the date you are writing at the top of your letter. Letter Salutation: Unless you know the reader well and typically address them by their first name, you should include the person's personal title and full name in the salutation (i.e., "Dear Mr. James Franklin"). If you are unsure of the reader's name, include his or her title (i.e., "Dear Executive of Marketing"). If you are unsure of the reader's gender, simply state their full name and avoid the personal title (i.e., "Dear Jamie Smith"). If you are unsure of the reader's gender, name, and title, simply write, "To Whom It May Concern." Leave one line blank after the salutation.
Return address and date: (Upper right hand corner) Once upon a time, this was necessary in case the letter became separated from the envelope, but I doubt that happens much any more. Even so, this is where your reader is going to look to find your address and the date the letter was written, so it should be there. Mailing address of recipient: (Left_hand side, one line below the return address) This identifies the recipient of the letter. In office environments, letters are often removed from their envelopes and circulated; this helps the letter get back to its rightful recipient.