The city, state, and zip code are included on the same line, while the street address has its own line. If you send a letter using a professional letterhead that includes this information, skip this step. Do not repeat the sender’s address twice.

The date should be left aligned, just like the address directly above it. Write the date in month-day-year format. Write out the month in text, but use numbers to write the day and year. For example: February 9, 2013.

Left-align the reference line and keep it to a single line. Use a reference line when replying to another letter, job ad, or request for information. Follow the optional reference line with a blank line to separate it from the next portion of the letter.

All of this information should be left-aligned and single-spaced. The recipient’s name should be written on its own line, as should the recipient’s title, name of the company, and street address. The city, state, and zip code are included on the same line. If sending the letter to another country, include the name of the country in all capital letters on its own separate line below the address. Address the letter to a specific person, whenever possible, and address that person with an appropriate title such as “Mr. " or “Ms. " If you are uncertain about the recipient’s gender, skip the title. Follow the entire address with a blank line.

The salutation should be left-aligned. If you do not know the recipient’s gender, you can address that individual by his or her full name, or proceed the last name with his or her job title. Leave a blank line after the salutation.

Keep the subject line brief yet descriptive. Try to keep it to one line. Note that this is not conventional and should be used sparingly. Do not include the subject line if you included a reference line. Include a blank line after the subject line if you included it.

Type a concise body section. Single-space each paragraph, but leave a blank line between each paragraph and after the final paragraph.

Only capitalize the first letter of the first word in the closing.

Note that this is not necessary if you do not have any enclosures. Single-space and left-align the enclosures section.

Write the date in month-day-year format. Writing the month out in text is usually considered standard format, but you could also get away with writing the entire date in numeric form. The date should be aligned to the right side of the page.

The salutation should be left aligned and followed with a comma. When writing a friend or peer, you can usually write their first name only. For example: “Dear Jane”. For even more casual friendly letters, you might be able to replace the “Dear” with a casual greeting like “Hello,” “Hi,” or “Hey. " If writing an elder or someone you should show a little respect to, include a personal title and the last name. Example: “Dear Ms. Roberts” Leave a blank line between the salutation and the main text of the letter.

Left-align the main text of the letter but indent the first line of each paragraph. The entire main text should be single-spaced. Usually you do not skip lines in between paragraphs with a friendly letter, but you can do so acceptably if it improves the readability of your letter. Leave a blank line after the final sentence of your main text to separate it from the closing.

Follow the closing with a comma, but do not include a typed version of your name after it. The closing should line up with the heading.

If you are on a first-name basis with the recipient, you can sign your first name and leave things at that. If the recipient may not know who you are from your first name, though, make sure to include your last name, too.

If your email is expected by the recipient this description can simply reference the subject matter. If the email is not expected this description can be a little trickier. The goal should be to have the reader know what to expect when they open your email. This means it needs to motivate your reader to actually open it.

Address the letter to a specific recipient whenever possible. Avoid sending the letter to unnamed recipients. Only use “To Whom it May Concern” as a last resort. Strictly speaking, the most proper punctuation to use after the salutation is still a colon. That said, nowadays, most people use a comma after the salutation of a formal e-mail letter. If you are uncertain about whether to address the recipient as “Ms. " or “Mr. ,” write out the individual’s full name, instead. Follow the formal salutation with a blank line.

Left-align the main text. Do not use any indentations. Single-space the main text, but leave a blank line in between each paragraph and after the final paragraph.

Remember to left-align the closing and only capitalize the first letter of the first word. Other potential formal closings include “Thank you,” “Yours truly,” and “Best wishes. "

Left-align your name.

Left-align and single-space all of this information. Give each new piece of information its own separate line.

Left-align the salutation. If you are writing to a close friend you can dispense with the salutation completely and just begin with their first name followed by a comma. Include a blank line between the greeting and the body of your email.

If you are writing to a very close friend sometimes it is perfectly fine to simply end you email with your name, leaving out the salutation all together.