6. Closing salutation

The complimentary, or formal, closing of a letter is typed double space below the last line of the body. Depending on a style it may be typed either at the left margin or beginning at the center of the page.

The following closings are customarily used in business correspondence:

Cordially Yours sincerely

Cordially yours Faithfully

Respectfully Faithfully yours

Respectfully yours Truly yours

Sincerely Yours truly

Sincerely yours Very truly yours

Very sincerely yours

7. Signature

Sufficient space should be left after the complimentary closing or typed company name to allow for the writer's signature. Three or four blank lines is usually ample space, but more space can be left if the writer has a large handwriting.

Supplements in official and business letters

1. Attention line

An attention line is used when a letter is addressed to a company but directed to a specific individual or department for processing. The attention line, part of the inside address, is typed at the left margin a double space below the inside address and a double space before the salutation. If typed in capital ot lowcase letters, the word "Attention" is followed by a colon; if it is typed all in capitals, no colon is used:

Consolidated Chemical Corporation

24605 Bundy Drive West

Suite 1401

Albuquerque, NM 87101

Attention: Mrs. Sara Hawkins

But: Pacific Southwest Radio Corp.

5107 Avenue of the Stars

Los Angeles, CA 90067

ATTENTION Accounting Department

2. Subject line

The subject line refers to the topic of the letter and is considered part of the body. It is typed a double space below the salutation and a double space before the body. Depending on the style it may be centered on the page or typed at the left margin. Including an account number or case title the subject line helps the reader focus on the main subject. SUBJECT or Re (Regarding) may be typed before the subject and followed by a colon:

Dear Mrs. LaCroix:

SUBJECT: Account No 14701-K

Dear Mrs. LaCroix:

Re: Account No 14701-K

SUBJECT or Re are not essential in the subject line, however, since the placement of information below the salutation indicates that it is a subject:

Dear Mrs. LaCroix:

Account No 14701-K

Another example:

Dear Sirs:

Re: Letter of Credit No 12/1416

We have received your telegram...

Уважаемые господа!

Кас. аккредитива № 12/1416

Мы получили Вашу телеграмму...

3. Reference initials

The typist's reference, the initials of the writer and of the typist, is typed on the same line with the signature or double space below the signature and is used to enable tracing earlier correspondence on a certain subject. First the initials of the writer are typed, then those of the typist:

EAN/AB or EAN:AB

EAN/ab or EAN:ab

ean/ab or ean:ab

4. Enclosure notation

When documents or other papers are to be enclosed with or attached to correspondence, an enclosure notation should be typed a single or double space below the reference initials at the left margin.

Single enclosure: Multiple enclosure:

Enc. Encs.

Encl. Encls.

Enclosure Enclosures

Enclosures may be itemized for the reader's convenience, also, when there is more than one enclosure, the number may be indicated:

Enclosure: Release Form Contract

Enclosures: 2 or Enclosures (2)