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.
The second version is clearer and thus preferable. Of course, there are exceptions to every rule. What if you are the head of the Global Finance Team? You may want to get your message across without calling excessive attention to the fact that the error was your team’s fault. The passive voice allows you to gloss over an unflattering point—but you should use it sparingly.