Parts of a Business Letter

There are many parts of the business letter — some required, some optional. The parts of the business letter follow:

1. Letterhead or Heading

2. Date

3. File Number (optional)

4. Confidential (optional)

5. Inside Address

6. Attention Line (optional)

7. Salutation (optional)

8. Subject Line (optional)

9. Body of the Letter

10. Complimentary Close (optional)

11. Signature

12. Added Information (optional)

13. Postscript (optional)

14. Mailing Instructions (optional)


The following are salutations used in American business letters:

• Dear Sir:

• Dear Madam: (may be followed by title, such as Dear Madam Chairperson:)

• Gentlemen:

• Ladies:

• Dear Mr. Clark:

• Dear Ms. Walker:

• Ladies and Gentlemen:

• Dear Personnel Director: (a gender-free title)

• To Whom It May Concern: or TO WHOM IT MAY
CONCERN: (use this form as a last resort)