Dates,Body,Closing,Signature

Dates
The date usually goes between your address and the recipients address. In formal business writing, it is best to completely write out the date to avoid confusion. For example, the writer should write October 8, 2002, instead of 10/8/02. One reason for writing out the date is date-formats; in the US, 10/8/02 is October 8, 2002, but most of the world would read this as 10th August 2002.


Body
The body of your letter should be written clearly and concisely. It includes as many paragraphs as are necessary to communicate the information. Paragraphs are generally short, no more than 4 or 5 lines.

If additional documents are being enclosed with a business letter they should be mentioned in the body of the letter.


Closing
A closing is included after the last paragraph of a business letter. Examples of closings in business letters include "Cordially (yours)", "Respectfully (yours)", "(With) best regards" and "(With) kindest regards". The closing that is used will depend on the contents and formality of the letter, the writer's familiarity with the recipient, and the recipient's level of authority. "Yours truly" and "Very truly yours" are often considered more affectionate and omitted from modern Business Letter style guides[3], but you will find them listed in older style manuals[4], and are often taught to non-native writers as a catch-all phrase[citation needed], for use when the writer is uncertain how to close the letter. Still, most attorneys close legal correspondence with "Very truly yours."

In UK English, a closing is followed by a comma ("Yours sincerely,") only if the salutation included a comma. If a comma is omitted from the salutation, the letter should be considered written in 'open punctuation', and the comma should therefore be omitted from the closing also ("Yours sincerely").

In the UK, the use of the closing "Yours sincerely," is generally reserved for a recipient whose name is known, substituting "Yours faithfully," where it is not known.


Signature
The sender's signature is included after the closing. The sender's name and title should be typed under the signature. The sender's name should come before their title.