The heading of a letter includes your address and date. Your address only needs to include the street address on the first line and the city, state and zip code on the second line. Write the date you are writing the letter. The heading should be indented to the right side of the page.
Skip a line between the heading and the salutation. A salutation begins with something like "Dear" or "Hi." Then you write the person's name. Place a comma after the end of his or her name.
The body is where you write the content of your letter. Include whatever you want to say to the person here. The paragraphs should be indented and single spaced, with a skipped line between each paragraph.
Skip two lines after the body of the letter. The closing of the letter starts with "Sincerely," "Thanks" or something similar. Add a comma after that, and then sign your name.
If you have remembered anything else you want to put in the letter, include it in the postscript. Write "P.S." and the message.