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The Salutation is a greeting to the addressee. If you are writing an informal, friendly letter this salutation will probably begin with Dear Name. If the person is a relative, capitalize both the first word and the name and follow with a comma - Dear Aunt Miriam,
A more formal greeting will include the addressee's title and the last name, followed by either a comma or colon. Dear Mr. Jones, Dear Mrs. Smith: Ladies and Gentlemen: Dear Sirs,
A blank line proceeds the salutation (following after the inside address)
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