The subject notation is also a convenient filing tool. The message begins three lines below the subject line. All paragraphs are set flush left and are single spaced. Double spacing separates one paragraph from another. Enumerated lists and tabular data, if included, are set flush left with double spacing separating one item from another.
Items are single spaced internally.
If the letter exceeds one page, the second-page heading begins six vertical lines below the top left edge of the page. The flush-left heading includes the recipient's name, the page number, and the date. This information should be aligned with the left as shown above. The simplified format also has no complimentary close. The writer's name and corporate title are typed in capital letters at least four lines below the last line of the message and flush with the left margin.