HOW-TO TYPE LETTERS

Letters have 4 main elements (click on each link to learn more about that element)

1) The Heading - includes the letterhead and the date and addressee, 
2) The Salutation   3) The Body of the Letter   4) The Closing
Lastly, learn how to fold a letter.

The format shown above is called a BLOCK letter.  Each part of the letter (with the exception of pre-printed letterhead) is left-aligned. 

If you are writing a less formal letter, you may change the format so that the date and the closing are aligned at the center and each of the paragraphs in the body of the letter are indented 5 spaces.  A sample is shown below