- Business letters are made up of parts that enable the writer to state what he wishes to say with a minimum of fuss.
- The heading is the part of the letter which has the date, the addressee, the person to whom the letter is being sent, and her company name and address.
- The next part is the greeting--which is also called a salutation--where the letter starts with "Dear (name)," and the body of the introduction begins two lines below.
- The introductory paragraph should be 2 to 3 sentences that outline the purpose of the letter. It should lead into the main body.
- Closing the letter should be with a complimentary or polite note, followed by the signature line, and then the writer's name and contact details are written below the signature.




















