In beginning a letter we should consider (i) the heading, (2) the address, and (3) the salutation. Study the following illustrations:

I

36 Allen Street,

Cambridge, Mass.,

May 1, 1911.

Messrs. Horn & Company,

52 Bond Street, Portland, Me. Dear Sirs:

II

10 Bond Street,

Nashua, N.H.,

February 5, 1912.

Miss Olivia E. Long,

Stratham, N.H. Dear Madam:

III

Center Lovell,

Oxford Co.; Me.,

March 6, 1910.

Mrs. James E. Williams,

Pinehurst, N.C. Dear Madam:

The Heading. As these illustrations show, the heading includes the writer's address and the date. None of the details given above should ever be omitted unless the writer is sure they are so well known as to be unnecessary. In illustration III, in the case of the village of Center Lovell, the name of the county is useful.

The heading is usually placed an inch or more from the top of the page and near the right-hand corner. The first line should begin far enough to the left to allow each succeeding line to be indented a little.

Such words as street and avenue and the names of the months may be abbreviated, but the year should always be written in full, as 1906, not '06.

The Address. In business letters the address of the person to whom the correspondence is sent should begin on the line below the date, and near the left edge of the paper. As in the heading, the second line should be indented a little under the first line. Sometimes the address is placed at the close of the letter, but it is more convenient to have it precede the letter. Naturally, many informal letters do not require the address.

The Salutation. Just below the address, when there is one, comes the salutation. If there is no address, the salutation takes its place. A writer should choose a form of salutation in harmony with the relations existing between him and his correspondent. He should make his choice with care. The following salutations are used in formal business letters:

Dear Sir: or My dear Sir:

Dear Madam: or My dear Madam (applies to a married or to an unmarried woman): Dear Sirs: or Gentlemen:

Note. Too formal for common use, but suitable for persons of note, - for example, officials in high position, - are Sir: and Madam:

In informal letters we write:

Dear Mr. Browne: or My dear Mr. Browne: Dear Miss Davis: or My dear Miss Davis: or, with more informality, we use the comma instead of the colon:

Dear Mr. Browne, or My dear Mr. Browne, Dear Miss Davis, or My dear Miss Davis, or, most informally,

Dear Father, My dear Cousin,

Dear Fred, My dear Brother,

Dear Alice, My dear Annie,

Although the punctuation of the salutation varies a good deal, it is a safe rule to use the comma as the informal, and the colon as the formal, mark of punctuation.