| A | B |
|---|
| Letterhead or return address | Often appears on preprinted stationery, includes company name, address, and other contact information. |
| Date line | Two inches from the top of the page on letterhead stationery or 0.5 inch es below the letterhead. |
| Inside address | Starts three blank lines below the date. |
| Salutation | One blank line below the inside address and ends with a colon. |
| Message | Content of the letter. |
| Complimentary closing | One blank line below the last line of the body of the letter. |
| Writer's signature block | Three blank lines below the closing. |
| Reference initials | One blank line below the writer's name and title. |
| Enclosure notation | On a new line below the reference initials. |
