5. Opening salutation

The salutation, or greeting, is typed a double space below the inside address or attention line. If written in the USA, a colon follows the salutation

Mrs. Janet R. LaCroix

1472 North Broadway

Lincoln, NE 68529

Dear Mrs. LaCroix:

The following salutations meet the majority of letterwriting needs:

Gentlemen Sirs	To a company or group of people
Dear Madam Dear Sir	To an individual: impersonal business form
Dear Miss… Dear Mr. … Dear Mrs. … Dear Ms. …	To an individual: preferred business form
Dear Mr. and Mrs. …	To a husband and wife
Dear Chadwick Dear Virginia	To an individual: informal business and social form
Dear Mr. Jackson and Mr. Ruitz Or Dear Messrs. Jackson and Ruitz	To two men with different names
Dear Messrs. Freeman	To two or more men with the same surname
Dear Professor Clark and Professor Casey	To two persons with different names

The salutation GENTLEMEN is used when a letter is addressed to a company with an attention line to an individual or department. If GENTLEMEN seems awkward or inappropriate because the letter is addressed to the attention of a woman, it is best to eliminate the attention line and address the letter to the woman, rather than the company.

6. Closing salutation

The complimentary, or formal, closing of a letter is typed double space below the last line of the body. It is usually typed at the left margin.

The following closing salutations may be used in business correspondence:

Cordially Cordially yours Respectfully Respectfully yours Sincerely Sincerely yours Very sincerely yours

Yours sincerely Faithfully Faithfully yours Truly yours Yours truly Very truly 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 or lowcase letters, the word Attention is followed by a colon; if typed all in capitals, no colon is used:

Consolidated Chemical Corporation

24605 Bundy Drive west

Suite 1209

Los Angeles, CA 90076

Attention: Ms. Shara Brown

But:

Pacific Southwest Radio Corp.

5701 Avenue of the Stars

Barton Rouge, LA 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. It is usually centered on the page. The subject line helps the reader to focus on the main subject. SUBJECR or Re (Regarding/ Referring) is generally added before the subject itself and followed by a colon:

Dear Ms. LaCriox:

SUBJECT: Account No 14685-C

We have received your telegram…

or

Dear Ms. LaCriox:

Re: Account No 14685-C

We have received your telegram…