It depends on what kind of letter you are writing. If it's informal, e.g.

you're writing to a close friend or a relative, you would start by ''Caro/Cara'' or ''Mio caro/mia cara'' [male/female . !ou would end the letter with ''baci'' "kisses#, ''abbraci'' "hugs#, ''un bacione'' or ''saluti e baci'' "greetings and kisses# or simply ''$ presto'', ''Ci vediamo'' % &ee you soon.

!ou could also use ''carissimo/carissima'' if you're e'tremely close to that person.

If you're writing a formal letter, however, that's where you have to be careful. (he most common openings are '')entile &ignore/&ignora'' "alternatively *gregio &ignore/&ignora#. +ut if the person you're writing to holds a title "doctor, professor, lawyer, etc.#, then you M,&( acknowledge it in the opening of your letter, meaning-

.ottore/.ottoressa / 0rofessore/0rofessoressa / $vvocato/$vvocata, etc.

*.g.- 0rofessore 0uglisi, [...

1inally, you would end your letter most commonly by ''.istinti saluti'', which would translate as ''+est/2ind 3egards'' in *nglish. If you wish to add ''(hank you in advance'', that would be-

)ra4ie in anticipo/)ra4ie fin d'ore/)ra4ie anticipate