The business letter 

The business letter

-         your language should be simple and clear

The heading

-          the name and address of the person you are writing to must be included 

       beneath your own address against the left-hand margin

The salutation

-          if the person you are writing to is known to you, you may begin

 ' Dear Mr---', ' Dear Mrs ---', etc. In all other instances, you should begin

 ' Dear Sir', 'Dear Sirs', or 'Dear Madam', ' Gentlemen', or ' Sirs' as the case may be.