Chapter 3 Letter

Writing a Formal
Letter
FORMAL LETTER
Letters
O Letters are typically sent to recipients outside an
organization.
O Letters might also be used within an organization if
the topic is very formal and/or non-routine.

O The differences between an informal letter and a
formal letter is based on following points
• Letter format
• The tone of writing
• The language used
Standard Letter Parts
O Heading
O Date
O Inside Address
O Salutation
O Body
O Complimentary Close
O Signature Block
Heading
O Letterhead (the usual heading) shows the
organization’s name, full address, telephone number
(almost always), and e-mail address (often).
O If letterhead stationery is not available, the heading
includes a return address (but no name) and starts

13 lines from the top of the page, which leaves a
two-inch top margin.
Date
O If you’re using letter head, place the date at least
one blank line beneath the lowest part of the letter
head.
O Without letterhead, place the date immediately
below the return address.
O The standard method of writing the date is the full
name of the month (no abbreviations), followed by
the day (in numerals, without st ,nd ,rd ,or th),a
comma, and then the year: July 14, 2008 (7/14/08).
Inside Address
O The inside address identifies the recipient of the
letter.
O Begin the inside address at least one line below the
date.
O Precede the addressee’s name with a courtesy title,
such as Dr., Mr., or Ms.
O If you don’t know whether a person is a man or a
woman (and you have no way of finding out),omit
the courtesy title
Inside Address
O Spell out and capitalize titles that precede a person’s
name, such as Professor or General.
O The person’s organizational title, such as Director,
may be included on this first line.
O Other address information includes the treatment of
buildings, house numbers and compass directions.

Inside Address
O The following example shows all the information
that may be included in the inside address and its

proper order for correspondence:
Ms. Sana Mukarram, Assistant Director
Ist Floor, Ajmal House, 27 Clifton Road
Karachi – 56000 Pakistan.
O The order and layout of address information vary
from country to country.

Inside Address
Salutation
O In the salutation of your letter, follow the style of
the first line of the inside address. If the first line is a

person’s name, the salutation is Dear Mr. or Ms.
Name.
O Otherwise, include the courtesy title and last name
followed by a colon.
O Some letter writers use a “salutopening” on the
salutation line.
Salutation
O A salutopening omits Dear but includes the first few
words of the opening paragraph along with the
recipient’s name.
O After this line, the sentence continues a double
space below as part of the body of the letter, as in
these examples:
Thank you, Mr. Brown, Salutopening
for your prompt payment of your bill. Body
Congratulations, Ms. Lake! Salutopening
Your promotion is well deserved. Body
Body
O The body of the letter is your message.
O Almost all letters are single-spaced, with one blank
line before and after the salutation or salutopening,

between paragraphs, and before the complimentary
close.
O The body may include indented lists, entire

paragraphs indented for emphasis, and even
subheadings.
Complimentary Close
O The complimentary close begins on the second line
below the body of the letter.
O Alternatives for wording are available but currently
the trend seems to be toward using one-word

closes, such as Sincerely and Cordially
Signature Block
O Leave three blank lines for a written signature
below the complimentary close and then include

the sender’s name.
O The person’s title may appear on the same line as
the name or on the line below:

Cordially,
Peter Stimond
Director of Personnel
Signature Block
O If your letter is on plain paper or runs to a second
page, then you have to place the company’s name

in capital letters a double space below the
complimentary close and then include the sender’s
name and title four lines below that:
Sincerely,
WENTWORTH INDUSTRIES
(Mrs.) Helen B. Taylor

President
Standard Letter Parts
Check Figure A.1
Additional Letter Parts
1. Addressee notation.
O Letters that have a restricted readership or that
must be handled in a special way should include

such addressee notations as Personal, Confidential,
or Please Forward.
O This sort of notation appears a double space above
the inside address, in all-capital letters.

2. Subject line
O The subject line tells recipients at a glance what the
letter is about and indicates where to file the letter

for future reference.
O It usually appears below the salutation, either
against the left margin, indented (as a paragraph in

the body),or centered.
Subject line
O It can be placed above the salutation or at the very
top of the page.
O Some businesses omit the word Subject, and some
organizations replace it with Re: or In re: (meaning
“concerning” or “in the matter of”).
O The subject line may take a variety of forms,
including the following:
• Subject: Rain Master Sprinklers

• About your February 2,2008,order
• FALL 2008 SALES MEETING
• Reference Order No.27920
3. Second-page Heading
O Use a second-page heading whenever an additional
page is required.
O Some companies have second-page letterhead (with
the company name and address on one line and in a
smaller typeface).
O The heading bears the name (person or
organization) from the first line of the inside address,
the page number, the date, and perhaps a reference
number.
Second-page Heading
O Leave two blank lines before the body.
O Make sure that at least two lines of a continued
paragraph appear on the first and second pages.

Never allow the closing lines to appear alone on a
continued page.
O Precede the complimentary close or signature lines
with at least two lines of the body.

Second-page Heading
O Also, don’t hyphenate the last word on a page.
O All the following are acceptable forms for second-
page headings:
Ms. Melissa Baker
May 10,2008
Page 2
Ms. Melissa Baker, May 10, 2008, Page 2
Ms. Melissa Baker -2- May 10, 2008

4. Company Name
O If you include the company’s name in the signature
block, put it all in capital letters a double space
below the complimentary close.
O You usually include the company’s name in the
signature block only when the writer is serving as
the company’s official spokesperson or when
letterhead has not been used.
5. Reference Initials
O When one person dictates a letter and another
person produces it, reference initials show who

helped prepare it.
O Place initials at the left margin, a double space
below the signature block.
O When the signature block includes the writer’s
name, use only the preparer’s initials.

Reference Initials
O If the signature block includes only the department,
use both sets of initials, usually in one of the

following forms:
RSR/sm, RSR:sm, or RSR:SM (writer/preparer).
O When the writer and the signer are different people,
at least the file copy should bear both their initials as

well as the typist’s:
JFS/RSR/sm (signer/writer/preparer).
6. Enclosure notation.
O Enclosure notations appear at the bottom of a letter,
one or two lines below the reference initials.
O Some common forms include the following:
• Enclosure
• Enclosures (2)
• Enclosures: Résumé
Photograph
Attachment
7. Copy notation.
O Copy notations may follow reference initials or
enclosure notations.
O They indicate who’s receiving a courtesy copy (cc).
O Some companies indicate copies made on a

photocopier (pc), or they simply use copy (c).
O Example:
cc: David Wentworth, Vice President
8. Mailing notation.
O You may place a mailing notation (such as Special
Delivery or Registered Mail) at the bottom of the

letter after reference initials or enclosure notations
(whichever is last) and before copy notations.
O For greater visibility, mailing notations may appear in
capital letters.
9. Postscript
O A postscript is an afterthought to the letter, a message
that requires emphasis, or a personal note.
O It is usually the last thing on any letter and may be
preceded by P.S., PS., PS:, or nothing at all
O They’re common in sales letters as a punch line to
remind readers of a benefit for taking advantage of
the offer.
Check Figure A.2
Letter Formats
O A letter format is the way of arranging all the basic
letter parts.
O Sometimes a company adopts a certain format as its
policy; sometimes the individual letter writer or

preparer is allowed to choose the most appropriate
format.
O Commonly used three major letter formats are

1. Block format
2. Modified block format
3. Simplified format
Block Format
O Each letter part begins at the left margin.
O The main advantage is quick and efficient preparation.
Block Format
Check Figure A.3
Modified Block Format
O Same as block format, except that the date,
complimentary close, and signature block start near
the center of the page.
O It also looks more balanced on the page than the
block format does
Modified Block Format

Check Figure A.4
Simplified Format
O Instead of using a salutation, this format often weaves
the reader’s name into the first line or two of the body
and often includes a subject line in capital letters.
O With no complimentary close, your signature appears
after the body, followed by your printed (or

typewritten) name (usually in all capital letters).
O This format is convenient when you don’t know the
reader’s name
Simplified Format
Check Figure A.5

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Writing a Formal

O Letters might also be used within an organization if

the topic is very formal and/or non-routine.

O If letterhead stationery is not available, the heading

includes a return address (but no name) and starts

name, such as Professor or General.

O The person’s organizational title, such as Director,

may be included on this first line.

O Other address information includes the treatment of

buildings, house numbers and compass directions.

that may be included in the inside address and its

Ist Floor, Ajmal House, 27 Clifton Road

Karachi – 56000 Pakistan.

O The order and layout of address information vary

from country to country.

the first line of the inside address. If the first line is a

O Otherwise, include the courtesy title and last name

O Some letter writers use a “salutopening” on the

O Almost all letters are single-spaced, with one blank

line before and after the salutation or salutopening,

O The body may include indented lists, entire

O The complimentary close begins on the second line

below the body of the letter.

O Alternatives for wording are available but currently

the trend seems to be toward using one-word

below the complimentary close and then include

O The person’s title may appear on the same line as

the name or on the line below:

page, then you have to place the company’s name

(Mrs.) Helen B. Taylor

O Letters that have a restricted readership or that

must be handled in a special way should include

O This sort of notation appears a double space above

the inside address, in all-capital letters.

O The subject line tells recipients at a glance what the

letter is about and indicates where to file the letter

O It usually appears below the salutation, either

against the left margin, indented (as a paragraph in

• Subject: Rain Master Sprinklers

O Use a second-page heading whenever an additional

O Make sure that at least two lines of a continued

paragraph appear on the first and second pages.

O Precede the complimentary close or signature lines

with at least two lines of the body.

O All the following are acceptable forms for second-

Ms. Melissa Baker -2- May 10, 2008

O When one person dictates a letter and another

person produces it, reference initials show who

O Place initials at the left margin, a double space

below the signature block.

O When the signature block includes the writer’s

name, use only the preparer’s initials.

use both sets of initials, usually in one of the

O When the writer and the signer are different people,

at least the file copy should bear both their initials as

O Some companies indicate copies made on a

O You may place a mailing notation (such as Special

Delivery or Registered Mail) at the bottom of the

O For greater visibility, mailing notations may appear in