Editor, as well as the name of the organization to which he or she belongs. Letter Subject: Letter subject must reflect the objective of writing the letter in very few words. It must be concise, as written in a way so as to cover everything the sender deems necessary. Salutation: This part reflects the courtesy of an individual, hence is extremely important. The writer should use words like Madam, Sir, Miss, or a salutation of both sexes in case of information ambiguity. Body: Body of a letter is the main point of all its contents. It is generally divided into three sub-sections, namely- Introduction, Content and Conclusion. Introduction- Gives a brief abstract of the content to follow. Content- Includes the main details and subject matter of the letter. Conclusion- This part concludes the information to provide a summary and give fluidity to the whole content. A letter appears better structur