ENGL 100: PARTS OF A BUSINESS LETTER

 The Heading (The Return Address) or Letterhead - Companies usually use printed
paper where heading or letterhead is specially designed at the top of the sheet. It bears all
the necessary information about the organization’s identity.

Most companies have stationery with the letterhead already printed at the top. A
letterhead contains the company name and complete mailing address, but it may also
include a design or symbol of the company and other information. If you have no
letterhead stationery, type a return address with your street, city, state, and zip code. Do
not include your name in the return address.

 Date - Date of writing. The month should be fully spelled out and the year written with all
four digits October 12, 2005
(12 October 2005 - UK style). The date is aligned with the return address. The number of
the date is pronounced as an ordinal figure, though the endings st, nd, rd, th, are often
omitted in writing. The article before the number of the day is pronounced but not written.
In the body of the letter, however, the article is written when the name of the month is not
mentioned with the day.

 The Inside Address - In a business or formal letter you should give the address of the
recipient after your own address. Include the recipient's name, company, address and
postal code. Add job title if appropriate. Separate the recipient's name and title with a
comma. Double check that you have the correct spelling of the recipient 's name.

The Inside Address is always on the left margin. If an 8 1/2" x 11" paper is folded in thirds
to fit in a standard 9" business envelope, the inside address can appear through the
window in the envelope.

 Attention Line (optional). Sometimes a letter is addressed to a company, but an

attention line suggests that it is to be seen by a particular person. Usually this is the
second line of the inside address, and the word Attention is often followed by a colon
before the person's name. Sometimes the attention line is typed two lines below the inside
address.

 The Greeting - Also called the salutation. The type of salutation depends on your
relationship with the recipient. It normally begins with the word "Dear" and always
includes the person's last name. Use every resource possible to address your letter
to an actual person. If you do not know the name or the sex of your receiver address it
to Dear Madam/Sir (or Dear Sales Manager or Dear Human Resources Director). As a
general rule the greeting in a business letter ends in a colon (US style). It is also
acceptable to use a comma (UK style).

 Subject line (optional). A subject line sums up the main message of the letter and is
typed two lines below the salutation. A colon may follow the word Subject.

 The Subject Line (optional) - Its inclusion can help the recipient in dealing successfully
with the aims of your letter. Normally the subject sentence is preceded with the word
Subject: or Re: Subject line may be emphasized by underlining, using bold font, or all
capital letters. It is usually placed one line below the greeting but alternatively can be
located directly after the "inside address," before the "greeting."

 The Body Paragraphs - The body is where you explain why you’re writing. It’s the main
part of the business letter. Make sure the receiver knows who you are and why you are
writing but try to avoid starting with "I". Use a new paragraph when you wish to introduce
a new idea or element into your letter. Depending on the letter style you choose,
paragraphs may be indented. Regardless of format, skip a line between paragraphs.
It begins two lines below the salutation (or the subject line, if used). Paragraphs are
usually single-spaced with double-spacing between paragraphs.

Context Paragraph- defines the context and provides a clear statement of the letter’s
topic and purpose
Content Paragraph- provides details about the topic and purpose; explains your reasons
for writing in more detail, provide background information etc.
Action Paragraph-concluding paragraph that stresses action
 The Complimentary Close - This short, polite closing ends always with a comma. It is
either at the left margin or its left edge is in the center, depending on the Business Letter
Style that you use. It begins at the same column the heading does. The traditional rule
of etiquette in Britain is that a formal letter starting "Dear Sir or Madam" must
end "Yours faithfully", while a letter starting "Dear " must end "Yours
sincerely". (Note: the second word of the closing is NOT capitalized)

 Company line (optional). If a company wishes to include its name, it is typed in all
capital letters two lines below the complimentary close.

 Signature and Writer’s identification - The signature is the last part of the letter. You
should sign your first and last names. The signature line may include a second line for a
title, if appropriate. The signature should start directly above the first letter of the
signature line in the space between the close and the signature line. Four spaces are
included between the complimentary closing and the typed name. Use blue or black ink. If
you are representing a company, the company’s name should be written in ALL CAPS
directly underneath the complimentary closing, before the signature. The company name
is only needed in a signature block when the letter represents a company policy, position,
or decision.

 Reference initials. Initials are to be included if someone other than the writer types the
letter. The typist's initials are usually given in lowercase letters two spaces below the
signature block. When the writer's initials are included, they are always typed first
("MTL:aer"). Since there are several acceptable styles, follow the company's preference.
When the writer types the letter, no reference initials are used.

Or Identification Initials are usually used by large-sized companies for administrative

purposes only. Identification Initials mainly have two functions :
a. to give information about the secretary or the author of a business letter.
b. to provide data in case of some incidents or errors. 

Identification Initials are generally put at the left-hand bottom, just after the signature
line. They are sometimes put at the same line with the date line.

Example :
J.B./m.h.

The identification initials mean that the author is Jack Brown and the secretary/clerk is
Meredith Harrison.

 Enclosures- If you include other material in the letter, put 'Enclosure', 'Enc.', or ' Encs. ',
as appropriate, two lines below the last entry.

To draw the reader's attention to additional material included with the letter, the word
Enclosure or Enc. is typed two lines below the reference initials.

 Copy line. When copies of the letter are being sent to other people, the reader should
know who these people are. The letter c is followed by the name(s). A colon after the c is
optional. cc means a copy or copies are sent to someone else.

Differences between American Style & British Style

 American Style British Style
The heading is usually placed
According to the format but in the top right corner of the
Heading
usually aligned to the left letter
(sometimes centred)
October 19, 2005 (month-day-
19 October 2005 (day-
year)
month-year) 
According to the format but
Date Usually placed directly (or 1
usually
blank line)
aligned to the left
below the heading.
(two lines below the heading)
The
Dear Mr./Ms. Smith: Dear Mr./Ms. Smith,
Dear Sir or Madam: Dear Sir or Madam,
Salutation Gentlemen: Dear Sirs,
After the salutation there is a After the salutation there is a
colon (:) comma (,)
Sincerely, Sincerely,
Complimenta
Sincerely yours, Yours sincerely,
ry close
Yours truly, Yours faithfully,
FORMAT (LAYOUT) is the visual organisation of a business letter. You can follow many different
formats when you create business letters. Be aware that there are often differences depending
upon location. The main business letter formats are:

 Full-Block Style - All the elements are aligned to the left margin and there are no
indented lines. This is a standard block-style format that is accepted by most businesses.

 Modified Block Style - Modified block is the most traditional format and is still used.
The return address, date, closing and signature start just to the right of the center of
the page or may be flush with the right margin. All body paragraphs begin at the left
margin.

 Indented or Semi-Block Style - Similar to the modified block business letter style
except that the first line of each paragraph is indented.

 Simplified style. All parts of the letter start at the left margin, but this untraditional
format omits both the salutation and the complimentary close, believing that they serve
no real purpose. The reader's name, however, is often included in the body of the letter. A
subject line (with or without the word subject) is typed in full capital letters below the
inside address. The writer's name and title are usually typed on one line in capital letters
below the body. Letter 3 uses simplified style.

Letter Format Features

Full Block All letter parts begin at the left margin.

Indented Date, signature, and closing begin at the horizontal center of

Paragraphs the page. All body paragraphs are indented.
Modified
Block
Date, signature, and closing begin at the horizontal center of
Blocked Paragraphs
the page. All body paragraphs begin at the left margin.

All letter parts begin at the left margin. This format includes a
Simplified
subject line but omits the salutation and signature.

Sample Format: