Most of our customers prefer to include punctuation after the salutation and the complimentary close. If a subject line is included, it appears one blank line below the salutation. Most readers will recognize a statement in this position as the subject without an identifying label. The complimentary close appears one blank line below the end of the last paragraph beginning at the center point. The closing and signature plus title, if used, begin at the center point also aligned with the date.
All lines begin at the left margin.
The salutation and complimentary close are omitted. A subject line in all caps appears one or two blank lines below the inside address and three lines above the first paragraph. The writer s name and identification appear three to four blank lines below the last paragraph. In addition to its efficiency, this letter style is helpful in dealing with the problem of appropriate salutations. Since it has no salutation, your writers need not worry about which to choose.