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.
Letter Text: Business letter text should be clean and readable. Avoid writing your letter in one large block of text. Break your text into several concise paragraphs. These paragraphs should be aligned to the left; this allows for easier reading. When you have completed your letter, ask someone else to read it for you. Have them glance briefly at the letter. Is there too much text on the page? Is it easy to see the distinct paragraphs?