• Your key word to success: KISS

• 8. Closing

• The closing begins at the same horizontal point as your date and one line after the last body paragraph. Capitalize the first word only (i.e., Thank you) and leave four lines between the closing and the sender’s name for a signature. If a colon follows the salutation, a comma should follow the closing; otherwise, there is no punctuation after the closing.

• 10. Greetings and endings

• The word ‘dear’ always comes before the name of the person you are writing to, even if you don’t know them. However, what follows after ‘dear’ determines how you are going to write the ending of your business letter. If your letter begins ‘Dear Ms Foster’, ‘Dear Gary Stewart’, ‘Dear Wendy’, etc, then your letter should end with ‘Yours sincerely’. If your letter is informal or neutral in style and you know the person fairly well, then you can use ‘Best wishes’, or ‘Kind regards’ instead.

• If you do not know the name of the person you are writing to then your greeting should be ‘Dear Sir or Madam’ and your ending should be ‘Yours faithfully’.

• In the US, any business letter ends with 'Sincerely, [Sender's Name]'.

• British English

  Salutation	Greeting
  Dear Ms Wexley Dear Jane Wexley Dear Jane	Yours sincerely / Sincerely yours
  Dear Sir/ Dear Sirs Dear Madam Dear Sir or Madam	Yours faithfully / Faithfully yours

• American English

  Salutation	Greeting
  Dear Ms. Wexley: Dear Jane Wexley: Dear Jane:	Sincerely, / Sincerely yours,
  Gentlemen: Ladies: Ladies and Gentlemen: To whom it may concern:	Sincerely, / Sincerely yours,

• In emails you could also write:

• Regards

• Kind regards

• Best wishes