Include your name, address and date on the top left side of the letter. Put each entry on its own line: for example, write your street address on one line and your city, state and zip code on the next.
Skip down two lines and enter the recipient's name and address. Again, put each entry on its own line. For a business letter, include the recipient's title and company's name.
Skip down two lines and write a salutation such as, "Dear [recipient's name]."
Skip down two lines and write a "subject line" in bold, stating the reason for or subject of the letter. This line is optional.
Skip down two lines and write out the body of the letter, which should ideally be three to five paragraphs long.
Skip down two lines and write, "Sincerely," "Best regards," or "In best regards."
Skip down four lines and type your first and last name. Include your title if necessary.
Skip down two lines and write "Enclosures." List any additional documents or information enclosed with the letter. Skip down one line and write "cc:" followed by the names of any persons who will also receive the letter. Put each recipient on its own line.
Print the letter. Sign the letter in the space between the "Sincerely" line and your printed name.