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1、The letterhead helps to form the impression of the writer’s firm, usually containing all or some of the following elements: the company’s name and address, postcode, telephone number, fax number, e-mail address, even web address, and etc.

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2、It is usually to show the date in the order of day/month/year (American practice), or month/day/year (British practice).

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3、Even if the receiver is known to the writer personally, a formal greeting such as “Dear Sir(s)” or “Dear Madam(s)” is used.

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4、There are “Your ref” and “Our ref”, which are codes assigned to the letter by the recipient and sender of the letter.

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5、The inside address contains full postal address and post code only.

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6、The salutation is a greeting to the recipient. It varies according to the context. However, there is no need to match it with the complimentary close.

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7、The subject line states the gist of what the letter is about. The short form “Re.” may precede the phrase that carries the subject matter.

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8、The enclosure indicates materials or documents enclosed. The short form “Encs” is often used when there is one item enclosed.

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9、If the sender of the letter does not wish the recipient to know that other people are receiving copies of the letter, a “cc” is sent.

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10、The full block form layout is the most widely used method of display for business documents.

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