Section A Parts of Business Letters
Most business letters have seven standard parts.
They are letterhead, reference and date, inside address, salutation, body, complimentary close, and signature.
When appropriate, any of the following optional items can be included.
Attention line, subject line, file or account number, enclosures, carbon copy notation, mailing notation and postscript.

Letterhead
Letterhead designs vary with business organizations and occupy the top of the first page.
They may be positioned at the center or at the left margin the top of the page.
A business letterhead, usually printed, contains all or some of the following elements:
The company’s name , address, postcode, telephone number, telex number, fax number, the name of the officer or the director and even some picture or slogan for a symbol of the company.

Reference and Date
A typewritten date is necessarily included in the heading.
The date is usually placed two lines below the last line of the letterhead at left margin for full block style or ending with the right margin for indented style.
It is usual to show the date in the order day/month/year ( English Practice) or month /day /year (American practice).
Avoid giving a date in figures and abbreviations.

Inside Address
The inside address is typed directly below the date line at the left hand margin.
The inside address of a letter to an individual consists of the person’s courtesy title, name, business or executive title ( it should be used immediately after the name) and address.
When the letter is to a group, the inside address includes the full group name and the address.
Care should be taken to address the recipient exactly as on the envelope.

Salutation
Salutation is placed at the left margin two lines below the inside address and two lines above the body of the letter.
Considered a polite greeting with which a friendly business letter begins, the personal salutation must be appropriate for the first line of the inside address.
If the letter is addressed to an individual, It is usual to use:
Dear Mr. Smith,
Dear Ms. John,
Dear Prof. Hobart,
Dear Dr. Walter,
The trend is towards Ms. As the courtesy title for all women regardless of their marital status.
When addressing a letter to a firm, Dear Sirs, Ladies and gentlemen or Gentlemen (American English ) would be used.

Attention Line
An attention line is considered a part of the inside address and it leads the letter to a particular person or department when the letter is addressed to a company.
It is usually between the inside address and the salutation or above the inside address ,as shown in examples:
Attention: Import Dept.
For the attention of Mr. Donnan, Sales manager
Attention of Mr. Standard, General Manager.

Subject line
The subject heading is regarded as a part of the body of a business letter.
Usually it is in the upper case or initial capitals/underline and placed between the salutation and the body of a letter to call attention to what content the letter is about. For example:
Dear Ms. Smith,
Our Catalogue No.2,
Opening Sentence
The first paragraph of the body is introductory.
It will always begin with reference to the previous letter received and provide an introduction to what will be discussed.
Here are examples as follows:
(1),Your letter of 9’’ September to our Beijing
(2),We refer to quotations of 8’’october and our mail offer of 1’’ December regarding the supply of Speedo swimming caps.
(3)We acknowledge, with thanks, receipt of your binding application form for the 76’’ international Exhibition in March, 1998.
(4),We are pleased to inform you that the arrangements have now been made to ship the cotton underwear under your Order no.456.
(5), We regret up to the time of writing we have not heard anything from you about the shipment under the captioned contract.

Complimentary close
The complimentary close is simply a polite way to end a letter.
The expression for the complimentary close should match the salutation.
It appears in the middle of the page and two lines below the closing sentence for indented layout.
While it starts at the left-hand margin for fully blocked letters.
Only the initial letter in the first word of any complimentary close is capitalized.

Postscript
The signature mainly consists of the addresser’s signature, he typed name of his and his business title.
Name of the company if it is previously printed on the letterhead.
The addresser should sign the letter by hand and in ink above the typed na