A business letter with two signatures can be formatted by placing the two signatures next to each other on the same line or placing them in a vertical arrangement where one is below the other. Under both types of placement, the signature of the more senior signatory should appear first.
A business letter with two signatures must use plural pronouns when referring to the writers at all times. Business letters with two signatures should have the signatures placed vertically if approving and concurring officials have to sign an original letter. The business letter should be signed using either black or blue-black ink.