Introduction

The opening of a business letter should state the writer's purpose and set the tone for the letter. It should capture the reader's attention and establish a link between writer and reader. The opening should also be brief. Two or three lines is sufficient.

Body

The body of a business letter contains one or more para­graphs that provide detailed supporting facts or further explanation. These points should be developed logically, step-by-step and as clearly as possible. Include all necessary information—but no more—and maintain a positive tone.

Conclusion

The final paragraph of a business letter should end on a positive note; it should encourage the reader to respond favourably to the message of the letter. If possible, conclude with a personal remark, suggesting an appointment or expressing a desire for more communication.

Complimentary Close

As does the salutation, the complimentary close reflects the relationship between writer and reader. Thus, the close should maintain the same tone as the salutation. If the salutation uses the reader's first name, choose an informal complimentary close and sign with the writer's first name. If you address the reader by the last name, a more formal complimentary close is usually appropriate.

Very formal	Formal	Informal	Very informal
Respectfully, Respectfully yours,	Yours truly, Yours very truly, Very truly yours,	Sincerely, Sincerely yours, Cordially, Cordially yours,	Best, Best wishes, Regards,

Only the first word in a complimentary close is capital­ized. The last word is followed by a comma. The writer's name should be typed under the compli­mentary close, leaving three to five spaces for the signature.

Yours truly, Cordially yours,

Emily Pratt Frank Chan

The title of the writer may be added after the name—if the title is short. Separate the name and title by a comma or a hyphen.

Ginna Curry, Director

You may also list the writer's title after the name and then type the division or department under it.

Sal Mazza, Chairman

Department of Engineering

To emphasize that the company, rather than the signer, is responsible for the letter, the company's name may appear two lines under the complimentary close. The writer's name is typed four lines beneath that:

Yours truly,

Plaza Associates

Joseph Hassan, Vice-president

Identification Initials

Identification (or reference) initials indicate who wrote, dictated, and typed the letter. Usually, the writer's initials are typed in capitals followed by the secretary's initials. The identification initials are typed on the left margin two lines beneath the signature block. Several styles are acceptable:

LBR/as LBR:as

LBR/AS LBR:AS

Enclosures

If other materials are included with the letter, add an enclosure notation on the left margin two lines below the identification initials or the signature block. The notation may be written out or abbreviated.

Enclosure

Enc.

Encl.

If you itemize the enclosures, a colon or dash may be added:

Enclosure:

Enclosure —

After the enclosure note, you may list the number of items that are included:

Encl 2

Enclosures — 2

Enclosures (2)

Enc. 2

If you include more than one enclosure or if the enclosures are important, list them by name.

Enclosures: Encl.

Copyright Form Check

Letter of Credit Catalogue

Contract Order Form

Postscripts

In business letters a postscript is used only to emphasize an important point, not to include information that was left out of the letter. In sales letters a postscript may be used to highlight a final selling point. Use one of the fol­lowing abbreviations:

PS. PS: PS-

Postscripts are single-spaced two lines below the last notation.

P.S. If you order within ten days, I am authorized to offer a 10 percent discount.

Multi-page Letter

If possible, try to fit the contents of your letter onto one page; a one-page letter is easier to read and to handle than a multi-page letter. If the second page is only three or four lines long, try to include the information on the first page. With the possible exception of sales letters, do not use the back of the page. Do not use letterhead stationery for additional pages, but use paper of the same quality as the first page.