The heading of a letter includes three lines at the top of the page. Align the left edge of the heading with the center of the page. Write the return address on the first two lines. Write the date on the third line.
Skip a line after the heading, and line the greeting up with the left margin. The greeting consists of the words ���Dear [Recipient].��� Use a colon after the greeting if it is a business letter and a comma if it is a friendly letter.
The body is the message to the recipient. Skip a line after the heading, and indent the body one-half inch from the left margin. Skip a line between paragraphs, and indent the first line of each paragraph.
Skip another line after the body, and align the left edge of the closing with the center of the page. The most common closing word is ���Sincerely.��� Follow the closing with a comma.
Skip three lines, and write your name directly below the closing. Then print the letter. Hand-write your signature directly above your printed name.