Parts of Business Letter

Business letter composed of different parts such as heading, inside address, salutation, body, complimentary close, signature, and  reference initial.


The heading contains the writer’s address and the date of the letter.  On the printed letterhead only the date appears.  With plain letter, the writer’s complete mailing address and the date appear.

Inside Address

The inside address includes the name, and title of addressee, company name, street address, the city and country


Dr. Jose Paguio

President, Bataan Manufacturing Company

125 Rizal St.

Pilar, Bataan


The salutation directly addresses the recipient of the letter and the colon follows.


Address – Mr Ogie Diaz

Salutation – Dear Mr. Diaz:

Address – M.E. Enterprise

Salutation – Ladies and Gentlemen:


The body, which contains the letter’s message, starts with a double space below the greeting, single-space with double spacing between paragraphs.

Complimentary Close

Most business letters use one of three key words in the complimentary close – sincerely, cordially, or truly. Only the first letter in the first word of the complimentary close is capitalized.



Sincerely yours

Very truly yours

Cordially yours


The signature area may include three or four kinds of identification – the writer’s signature, his typewritten name, his business title and the name of the company.  The writer places the typewritten name four lines after the complimentary close and places the handwritten signature in between,

Reference Initials

The writer places his initials all in capital letters as the left margin and the initials of the typist after the colon.

Optional Parts of the Letter

When appropriate, any of these optional parts may be included: 1) attention line 2) subject line 3) enclosure 4) copy notation 5) post script


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