There are numerous ways to close a letter depending on the writer's familiarity with the person the letter is being written to and can include closings like "sincerely," "sincerely yours," "cordially" and other appropriate greetings. This type of closing goes two lines down from the last line of the text in the letter.
When writing a business letter, keep the closing as neutral as possible. Instead of typing your name directly under the closing for a formal business letter there should be allowed a space for an actual signature. To allow room to sign the letter once it is printed, drop four more lines under the closing to type the name and title. This gives the writer sufficient room to sign their name.
