If you are writing to someone who has a doctorate or medical degree, use the abbreviated form: "Dr." However, for other titles, such as professor, judge, rabbi, etc., write out the full title and capitalize it. For example, your salutation in a letter to a judge would be, "Dear Judge Barnard." Or, if your correspondence was with a rabbi, you might write, "Dear Rabbi Williams."
Composing the Body. Strike the Right Tone: The tone of the letter must be formal, clear and polite. Do not use fancy, lengthy, and big words. One must be persuasive in the letter. Use of Personal Pronoun: One can use the personal pronouns in a business letter. If writing on behalf of the organization one must use ‘we’ instead of ‘I’. Write Precisely and Clearly: The content of the letter must be precise, clear, brief, and easily understandable. Use the Active Voice: Always write your letter in an active voice. Be Courteous: Always write a letter in a polite and respectful way. Always use courteous words. Use Additional Pages: If the matter is not fitting in one page of the letterhead, use the second page. One must keep in mind to include the page number on the second and subsequent pages.