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.
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.