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While the horizontal placement of letter parts may vary，the vertical order of these parts is standard．Refer to the model letter 1 as you study the following list of letter parts:

Letterhead1（信头）

The letterhead includes the essential particulars about the writer:his name and postal address，his telephone number，his telegraphic and telexaddress，and fax number，emails，etc．In some countries there are regulations about the inclusion of other details．The printed letterhead is usually centered or at the left margin．When writing on blank paper，type only the address at the right or left margin．

The date should be typed three line-spacing below the letterhead to the right for an indented style and to the left for a block style．The date should be typed in full and not abbreviated and there is a growing tendency to omit the-th，-st，-nd and-rd that follow the day．The recommended forms for dates are as follows:8 June 2014 and June 8 2014

Avoid giving the dates in figures，for the practices to write dates vary in different countries．English practice follows the order of day，month and year while it is the U．S．practice to write in the order of month，day and year．

Inside Name and Address（封内名址）

The name and address of the receiver is typed at the left-hand margin at least two lines below the date．It appears exactly the same way as on the envelope，in single spacing，with the town in capital letters．It is important to include the postcode in order to facilitate mechanical mailsorting．For foreign correspondence，the name of the country should be included．

Attention Line（经办人行）

The attention line is used when the writer of a letter addressed to an organization wishes to direct it to a particular official or the special person who is in charge of the business．It is typed two line-spacing above the salutation，underscored and，except with the full-block style，centered over the body of the letter．e．g．

For the attention of Mr．Smith

Attention:Mr．Smith

Attention:The Sales Manager

Salutation（尊称）

The salutation is the polite greeting with which a letter begins．Its form depends upon the writer's relationship with the receiver．The customary formal greeting in a business letter is“Dear Sir(Madam)”or“Dear Sirs(Mesdames)”or“Gentlemen”．But the trend today is towards informality，especially if the receiver is known to the writer personally．A warmer greeting，“Dear Mr．Mason”is then preferred．

Subject Line2（主题行）

The subject line is often inserted between the salutation and the body of a letter to call attention to the topic of the letter．It is also useful as a guide for filing．

This contains the actual message of the letter．The letter should be carefully planned and paragraphed，with the first paragraph referring to any previous correspondence and the last paragraph to future actions or plans．When writing the message，keep the principles of good communication in mind．

Complimentary Closing（结束语）

The complimentary closing is merely a polite way of ending a letter．It is in keeping with the salutation．The most common used sets of salutation and complimentary closing are:

Formal:　Dear Sir(s)　Yours faithfully

Gentlemen　Truly yours

Less formal:　Dear Mr．Henry　Yours sincerely

Dear Ms Smith　Yours Cordially

Company Signature（公司签章）

Another item often omitted from less formal correspondence，it should be used when the signer of the letter is writing as a spokesperson for the company，not as an individual．Since this information appears in the letterhead，some companies omit it altogether．

Signer's Identification（签名确认）

Typed four lines below the previous item to allow space for the signature，this includes the signer'name and any relevant titles．

Reference Initials3（参考姓名缩写）

Consisting of the signer's initials in capitals followed by a slash or colon followed by the lowercase initials of the person preparing the letter，this item serves as a reminder of who prepared the letter．

Enclosure4（附件）

If something is enclosed，note it in the letter by following any one of these examples:

Enclosure:Price List

Encl．3 copies of Contract

Carbon Copy5（复印件）

If you distribute copies of the letter to other readers，type c．c．，cc or Cc one or two lines below any enclosure notation．e．g．cc Mr．Wright