Parts of the Letter

There are seven essential parts that your letter should contain; these are:

Heading and date line,
Inside address,
Salutation,
Body of the letter,
Complimentary close,
Signature, and
Identification initials (For business use only)

Heading and dateline

When letterheads are used, the date line should be placed two spaces below the letterhead; halfway between the letterhead and inside address. However, when you use a plain stationery without a printed letterhead, the heading, which contains your address and the date, should be typed between two and two and a half inches below the top edge of the paper for medium-length letters. A letter of one hundred twenty-five to two hundred twenty-five words is considered medium-length. In case the letter is short, the heading should appear from two to eight spaces lower on the paper than in the case of a long letter. A letter is considered short if it contains up to one hundred twenty-five words. However, a letter of more than two hundred twenty-five words is considered a long letter.

The date should be written out in full. Never use the abbreviation st, nd, rd and th after the day of the month in the date line, except in the body of the letter particularly if the name of the month is not indicated. For example,

We are pleased to inform you that your shipment of two packages containing personal effects will be delivered on the 24th.

It is always safe and preferable through out your entire letter to write out the names of the months in full rather than abbreviate them.

Inside address

The inside address, commonly referred to as the "introductory" or "complimentary address"  tells to whom the letter is written, with the complete address. The space between the heading and the inside address varies with the length of the letter. In case of the short letter, six to eight spaces should be followed. For most letters of average length (125 to 150 words) from four to six spaces are preferable.  In the long letter, at least two spaces (preferably three to four spaces) should be allowed between the heading and the inside address.

There are still those that place the inside address at the end of their letter. This form is still considered by many as appropriate in personal correspondence, formal invitations, and acknowledgements.While I do not recommend this form, it is well that it is written properly. It should appear in the lower left hand corner, at least two spaces below the identification initials.

Salutation

The salutation is an expression of courtesy intended to put the reader in a friendly and receptive frame of mind. It is typed two spaces below the the inside address and is flushed to the left margin. The degree of formality desired varies, for example:

Most Formal:

Sir: (in addressing a dignitary), or Madam:

Formal:

My dear Sir: or My dear Madam:

Less Formal:

Dear Sir: or Dear Madam:
My dear Mr. Cruz: or My dear Mrs. Santos:

Friendly or Intimate:

My dear Cruz: or Dear Elizabeth:
Dear Cruz:
Dear Alan,

A comma may be used after the salutation instead of a colon when you address a person by his first name. A colon is still correct even in this case. The plural forms for all formal salutations are:

Gentlemen:

Use this salutation in writing to a company, organization, or any other group that is made up entirely of men, or of men and women.

Mesdames: or Ladies:

This salutation is applicable only to a company, organization, or any other group that is made up entirely of women.

The use of salutation depends on how well you know the person to whom you are writing the letter. If the person is a stranger to you, or if you wish to appear quite formal, you may use, "My dear Sir:" or "Dear Sir:", "Dear Madam:" or "My dear Madam:" Your  sense of propriety must dictate your choice.

The "Attention of or Attention:" line

Most business letters are addressed to the company rather than to an individual. You may use and attention line If you wish your letter to reach a particular individual in an organization.

Example:

Gallery Furnishings, Inc.
Ground Floor, The Gallery
Pasong Tamo, Makati City

Attention: Ms. Thia Gilda, Manager

Gentlemen:

I refer to your Dinning Room Show Case which was featured in your exhibit of  January 7 to 10, 2011 at the Philippine International Trade Center, Manila, Philippines . . . 

Unusual salutations

Business firms that are engaged in sales or advertising are fond of using novel salutations, such as " Greetings, Mr. Ricco:", instead of the conventional ones to make for greater friendliness to its clients. Such attention-getter as well as many other variations may be justified at times, but I do not recommend it for general use.Salutations such as, "Dear Customer:", "Dear Friend:", or "Dear Subscriber:" are, in my opinion, too impersonal and meaningless and should be avoided.

Use of a subject, a reference, or a file number

Business letters usually contain a subject line indicating the purpose or subject of the letter. The subject line is, either; double-spaced below the salutation and flushed to the left margin; or centered on the line with the salutation.

Example:

Gallery Furnishings, Inc.
Ground Floor, The Gallery
Pasong Tamo, Makati City

Gentlemen:     Attention: Ms. Thia Gilda, Manager

Subject: Your Dinning Room Show Case

I refer to your Dinning Room Show Case which was featured in your exhibit of  January 7 to 10, 2011 at the Philippine International Trade Center, Manila, Philippines . . . 

"Please refer to:" or "In reply please refer to:" usually appear at the top of the letter below the letterhead, or at the right of the page on a line with the last line of the inside address. All such instructions are designed to facilitate the handling of the correspondence.

Example:

Gallery Furnishings, Inc.
Ground Floor, The Gallery
Pasong Tamo, Makati City

Gentlemen:

Subject: Our Order File No. 2011-01

I refer to your Dinning Room Show Case which was featured in your exhibit of  January 7 to 10, 2011 at the Philippine International Trade Center, Manila, Philippines . . . 

In the example below, you will note that the reference line and the subject line are placed together, with the reference line immediately above the subject line, and the the word "Subject:" is omitted. I find the word "Subject:" a bit superfluous. You will note further that the subject line is underscored for emphasis, and the salutation "Gentlemen:" is placed between the subject line and the body of the letter. All of these changes  are, of course,  a matter of personal preference to give the letter a clearer and more orderly format. 

Gallery Furnishings, Inc.
Ground Floor, The Gallery
Pasong Tamo, Makati City

Attention: Ms. Thia Gilda, Manager

Our Order File No. 2011-01
Your Dinning Room Show Case

Gentlemen:

I refer to your Dinning Room Show Case which was featured in your exhibit of  January 7 to 10, 2011 at the Philippine International Trade Center, Manila, Philippines . . . 

Body of the Letter

The body of the letter contains your message. It should begin two spaces below the salutation. Single spacing should be used to give the letter a more impressive and dignified look. In cases of short letters, double spacing is allowed to give breadth. Always double space between the paragraphs, regardless whether the lines within the paragraphs are single or double spaced.

Complimentary close.

The same degree of formality should be observed in the complimentary close as is observed in the salutation. Only the first word should be capitalized. The complimentary close is placed two spaces below the body of the letter. The standard forms used, according to the degree of formality desired are as follows:

Formal: "Yours truly," with Sir:, My dear Sir: or Madam:, My dear Madam:

Less Formal: "Yours very truly," of "Very truly yours," with Dear Sir: or Dear Madam: My dear Mr. Cruz: or My dear Mrs. Santos:

Friendly or Intimate: "Sincerely yours," , "Yours sincerely," or "Very sincerely yours'" with My dear Cruz: or Dear Elizabeth: Dear Cruz: Dear Alan.

" Respectfully yours,", "Yours respectfully," or "Very respectfully yours," are seldom used in business letters, although occasionally such a close is appropriate in addressing a high church official or anybody to whom one wishes formally to show respect.

The complimentary close is usually followed by a comma. However, when open quotation is used, the comma is ordinarily omitted. If the colon is omitted after the salutation, the comma should be omitted after the complimentary close. You should be consistent in punctuating your letters.

Signature

Signature line is usually placed four spaces below the complimentary close allowing ample space for the penned signature. In business letters, the name of the company, which is usually in bold letters, is placed two spaces below the complimentary close.

Example:

Very truly yours,

GALLERY FURNISHINGS, INC.



Thia Gilda
Manager

If a letterhead is used, the name of the company is unnecessary. The typewritten name of the sender is sufficient. If personal stationery is used, the typewritten name of the sender is also unnecessary.In business letters, the typewritten signature of the sender may be followed by his title or position, or by the name of the department of the company he represents.

Signatures of women

I recommend that women writing business letters should indicate whether they are married or not by one of the following methods:

Miss Thia Gilda

Mrs. Thia Gilda

If the signature is that of a woman who does not indicate her marital status, it is assumed she is single.Mere initials preceding a woman's surname is not advisable. 

Wrong: T. A. Gilda

Correct: Thia A. Gilda

If the surname of the signature is preceded by initials, it is assumed that the name is that of a man.

Identification initials and enclosures

In business letters, the initials of the writer is followed by the initials of the typist and are placed two spaces below the signature line. The initials are flushed to left margin.Acceptable forms are:

Very truly yours,



Thia Gilda
Manager

TAG db  or  TAG/DB  or  TAG:DB

Thia A. Gilda  or Thia A. Gilda: DB
DB

Substitute signatures

There are occasions when, in the absence of the writer, it is  necessary for the secretary to sign the letter in behalf of the writer to assure promptness of mailing, The secretary must then indicate that she has done so by placing her initials immediately below the signature. Since substitute signature suggests a lack of personal attention to the letter by the writer such endorsement should be used only when it is absolutely necessary.

Enclosures

When enclosures are necessary, this should be mentioned or referred to in the body of the letter. The word "Enclosure" or its abbreviation "Enc" is placed two spaces below the identification initials. If there is more than one enclosure, the corresponding number of enclosures will follow "Enclosure". It is sometimes necessary to identify the enclosure by name. The following examples are acceptable:

TAG db
Enclosure


TAG:DB
Enclosures:2


TAG/DB
Check enclosed