Rules for Business Letters

1. The standard way to open a business letter is with Dear, the person's name (with or without a title), and a colon, like this:
   Dear Louise: Dear Ms. Chu: Dear Mr. and Dr. Paige: Dear Professor Amato: Dear Patrick:
   (For more discussion of Dear, see my post " Do I Have to Call You Dear? ")
2. The standard way to open a social business letter is with Dear, the person's name (with or without a title), and a comma, like this:
   Dear Nigel, Dear Dr. Tarabi, Dear Reverend Jans,
   A social business letter is social or personal rather than business-focused; for example, letters of condolence, personal congratulations (for weddings, births, promotions, and other celebrations), and thank yous.
3. If you don't know the reader well or if the letter or the relationship is formal, use a title and a last name (Dear Ms. Browne). Otherwise, use the first name (Dear Gila).
4. Unless you are certain that a woman prefers Miss or Mrs., use the title Ms.
5. If you are writing to two people, use both names in your salutation, like this:
   Dear Mr. Trujillo and Ms. Donne: Dear Alex and Drenda:
6. Never spell out the titles Mr., Ms., Mrs., and Dr. Do spell out these titles and similar ones:
   Professor, Dean, Sister, Rabbi, Imam, Senator, Governor, Captain, Admiral, Judge
7. If you don't know a person's gender, use the full name rather than a title:
   Dear Dana Simms: Dear T.K. Spinazola:
8. If you don't know a person's name or gender, avoid " To whom it may concern." Instead, use the job title or a generic greeting:
   Dear Recruiter: Dear Claims Adjustor: Dear Sir or Madam:
9. If you are writing to a company rather than any specific individual, use the company name:
   Dear Syntax Training: (This is considered slightly informal.)
10. For a simplified business letter, do not use a salutation. Instead use a subject in all capital letters, followed by the body of the letter, like this:
    
    WAYS TO BEGIN A BUSINESS LETTER
    
    I am writing to share information about standard letter openings to....
    
    Simplified business letters are perfectly acceptable but not common.

The body of the letter

The body of the letter is the main and largest part of a letter. The body is made up of one or more paragraphs in which the main idea of the letter is relayed.

The body is where you explain why you’re writing. It’s the main part of the business letter. Make sure the receiver knows who you are and why you are writing but try to avoid starting with " I". Use a new paragraph when you wish to introduce a new idea or element into your letter. Depending on the letter style you choose, paragraphs may be indented. Regardless of format, skip a line between paragraphs.

Capitalise the first word of the text (even if the salutation ends with a comma). The text is left-justified and a blank line is put after each paragraph. It is not common to indent the first line of a paragraph.