Create a new document in your word processing software. Press the "Return" or "Enter" button twice. Enter the date that you will mail the letter in the format of "month, day, year." Skip a line and enter the address block for the first recipient as follows:
Name
Company
Address
City, State Zip Code
Skip two lines after the address and type your salutation.
Enter your salutation as "Dear <Mr. or Ms.> Last Name:" Skip one line and begin typing the body of your letter. After the last line of your message, skip three lines and type a closing based on the level of familiarity you have with the recipient; choose from "Sincerely," "Warm regards," or "Best." Skip three lines and enter your first and last name. Skip one line and enter your department, company or organization name.
Skip two lines and type the phrase "encl:" followed by a description of any enclosures or attachments you are including with the letter; skip this step if you have no enclosures.
Press the "Return" button. On the very next line (or two lines after your organization name if skipping step 3) type "cc" followed by a colon. Understand that "cc" means "courtesy copy" and is an appropriate way to indicate who a letter is sent to when the letter is composed for multiple recipients. Press the spacebar twice and type the first and last name followed by the title or company that the person represents. Press the "Return" key to move to the next line and type the next recipient's name and title or company. Continue until all recipients are listed.
Print your letter. Go back to the top of the letter and change the recipient address block and salutation to the next recipient on your list. Replace the recipient's name from the "cc" list at the bottom of the letter with the recipient from the first letter. Continue in this fashion until you have created letters for all recipients, which will show each recipient who also received the letter.