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2.9 What is salutation followed by? When can we use the phrase “To Whom It May Concern”?

The salutation directly addresses the recipient of the letter and is followed by a colon (except when a friendly, familiar, sociable tone is intended, in which case a comma is used). Salutations add a personal touch to your letter.

Dear followed by a courtesy title and the person's surname. Initials or first names are not generally used in salutations: Dear Mr Smith, not Dear Mr J. Smith or Dear Mr John Smith.

If you don’t know the name of the person you are writing to you may use:

Dear Sir opens a letter written to a man whose name you do not know.

Dear Sirs is used to address a company.

Dear Madam is used to address a woman, whether single or married, whose name you do not know.

Dear Sir or Madam is used to address a person of whom you know neither the name nor the sex.

"To Whom It May Concern" is also a salutation you may use when you know neither the person nor the organisation that could be interested in your letter.

The best solution is to make a quick, anonymous phone call to the organization and ask for a name; or, address the salutation to a department name, committee name, or a position name: "Dear Personnel Department," "Dear Recruitment Committee," "Dear Chairperson," "Dear Director of Financial Aid".

2.10 What is the role of the subject line in a business letter?

This provides a further reference, saves introducing the subject in the first paragraph, immediately draws attention to the topic of the letter, and allows the writer to refer to it throughout the letter.

2.11 What are the paragraphs of a business letter? What does each of them serve for?

Introductory paragraph.

It is an important part which sets the tone of the letter and gives your reader his first impression of you and your company.Here you will thank your correspondent for his letter introduce yourself and your company if necessary, state the subject of the letter, and set out the purpose of the letter.

Main paragraph(s).

This is the main part of your letter and will concern the points that need to be made, answers you wish to give, or questions you want to ask.

Concluding paragraph.

You should thank the person for writing, if you have not done so at the beginning. Encourage further enquiries or correspondence, mention that you look forward to hearing from your correspondent soon. You have also wish to restate, very briefly, one or two of the most important of the points you have made in the main part of your letter.At the end of the letter, always include a way for your readers to contact you.

    1. What complimentary close can you use?

Your letter begines with:

You close it with:

Dear Sir, Dear Sirs, Dear Madam or Dear Sir or Madam

Yours fathfully,

A personal name – Dear Mr James, Dear Mrs Robinson, Dear Ms Jasmin

Yours sinserely,

The comma after the complimentary close is optional.

Note that Americans tend to close even formal letters with “Yours trully” or “Trully yours”, which is unusual in the UK in commercial correspondence. Buta letter to a friend may end with “Yours trully” or “Best wishes”.