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SALUTATION or attention line: Address the reader by name punctuated with a colon. When writing to a manager you do not know by name or to a department, use an attention line. (Example: "Attention Claims Manager.") Avoid stuffy "Dear Sir" or "Dear Madam" salutations.
The "Attn" line should always appear at the very top of your delivery address, just before the name of the person you're sending it to. Use a colon after "Attn" to make it clearly readable. This line signifies to the mail carrier exactly for whom the letter is intended.
The word "attention" in a letter signifies that you're sending it to a particular individual or department. You may also use the word's abbreviated form, "attn." When sending something to someone's place of work, you may not be able to address it directly to their office, desk or mailbox.
Thru' is sometimes used as a written abbreviation for through. [mainly US]
How to write a letter that uses an attention line Research the company. Before you write the attention letter, research the company to make sure you're sending the letter to the correct place. ... Use proper formatting. ... Include contact information. ... Address the attention line. ... Write the body of the letter. ... Proofread the letter.