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A subject line specifying the topic of the letter, if included, comes between the salutation and the body of the letter. The introductory word Subject may be used, but is not essential. The terms Re and In re should be reserved for legal correspondence.
Include any applicable titles with each recipient. For example, if your letter is to a doctor named Jane Doe and a reverend named Roberta Roe, you would address the letter by writing: "Dear Dr. Jane Doe and Reverend Roberta Roe."
A subject line is not really necessary. You may want to use one, however, so that the reader immediately knows what your letter is about. A business or formal letter should be written in a tone that is slightly more formal than your everyday language.
A subject line specifying the topic of the letter, if included, comes between the salutation and the body of the letter. The introductory word Subject may be used, but is not essential.
How to Format a Business Letter Write the date and your recipient's name, company, and address. Choose a professional greeting, like ?Dear,?. Craft a compelling introduction. State your intent in the letter's body text. End your letter with a strong call-to-action. Choose a professional closing, like ?Sincerely,?.