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___________________________} 1 space LETTERHEAD or RETURN ADDRESS

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___________________________ }1 space DATE

2-10 spaces

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___________________________} 1 space INSIDE ADDRESS
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___________________________ 2 space ATTENTION LINE

___________________________ 2 space SALUTATION

___________________________ 2 space SUBJECT LINE

2 space
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_____________________________, } 2 spaces COMPLIMENTARY CLOSE

3-4 spacesSIGNATURE AREA

_______________________________ spaces WRITER’S NAME

_______________________________} 1 space WRITER’S TITLE or POSITION

_________________________} 1 or 2 spaces REFERENCE

_________________________} 1 or 2 spaces ENCLOSURE

_________________________} 1 or 2 spaces COPY NOTATON

_________________________} 1 or 2 spaces POSTSCRIPT