Business letters should include your address or business logo, date, the recipient's address and the salutation. The heading that includes your address is often a business logo or is included on business stationary, but it can simply be the address from which the letter is sent.
There should be one blank space between each part of the business letter heading. The date is usually in the format: "December 24, 2014." The recipient's address should include their name, title, business and business address. The salutation usually begins with "Dear" and should address the recipient as Mr., Ms. or Mrs.
You can also include an attention line two lines below the address instead of including the recipient's name in the address block. A subject line is occasionally appropriate (in the same location or below the attention line).