Write your address, phone number, fax number if you have one and email address in the upper-right-hand corner of the paper. Do not include your name in this area. If you are writing on behalf of a company, write the company name at the top, the way you would if you were addressing an envelope.
Write the name and contact information of the person receiving the letter on the left-hand side of the paper, beginning right beneath the last line of your address.
Write the date below the recipient's address, on the right-hand or left-hand side. Spell out the name of the month. For example, write September 14, 2011, not 9/14/11.
Skip a line below the date, then write the salutation on the left-hand side. If you know the recipient's name, write "Dear Mr./Mrs./Miss/Ms. Last Name," and if you do not know the recipient's name, write "Dear Sir or Madam." Finish the salutation with a comma or, for very formal letters, with a colon.
Skip a line and then write the body of your letter. Use polite language and formal grammar. Skip lines between paragraphs to make the letter easier to read, and keep your letter focused and to the point.
Skip two lines at the end of the letter, write "Sincerely," "Cordially," or "Yours truly," and put a comma at the end of the closing. Leave two or three blank lines and then type your first and last names. Sign your name in black or blue ink in the space between the closing and your typed name.