Beginning and ending the letter
We can now begin the letter but leave as much space as possible so that the body of the letter sits tidily in the middle part of the page.
If you know the person you are writing to very well or are on friendly terms, begin simply with the first name, Dear Mary or Dear Henry.
If you don't know the person you are writing to so well, but know of him as a named individual, start with title and surname: Dear Mr Potter or Dear Dr Baker or Dear Miss Taylor or Dear Mrs Cook or Dear Ms Barber. If you are not sure which of the last three titles is appropriate in any particular case, it is probably best to stick to Ms.
Finish this type of letter with Yours sincerely. It is not necessary to insert a comma after beginnings or endings. If you know the person you are writing to well, it may be appropriate to insert a closing formula, such as With very best wishes, before the ending itself.
Sign the letter with your first name, if you are on first-name terms, or with your full name, if it needs to be a little more formal, but without any title. Your full typewritten name and designation (on separate lines) should appear beneath your handwritten signature.
If you do not know the name of the person you are writing to, begin with Dear Sir or Dear Sir or Madam or Dear Madam and end your letter with Yours faithfully, followed by your full name and designation.
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