Read the text and match the headings (a-i) with the gaps at the start of each paragraph.

a) Salutation

b) Inside Address

c) Closing

d) Subject

e) Second and third paragraphs

f) Date

g) First paragraph

h) Signature

i) Final paragraph

__________

The return address (or the letterhead) is followed by the date. If you are using a letterhead, type the date of your letter two to six lines below it depending on the length of the letter. If you are an individual using your return address in the business letter, leave just one line between the return address and the date. All number dates are written differently in BrE (day/month/year – 31/12/13) and AmE (month/day/year – 12/31/13). This can lead to confusion. It may be better to write the date in full (31 December 2013; December 31st, 2013; December 31, 2013).

__________

If you know the person’s name, write it on the first line of the inside (or receiver’s) address. It can be preceded by the courtesy title (Mr., Ms., etc.). Try to put the full name: Margaret Edwards or M. Edwards. The receiver’s name can be followed by his/her position in the company or the name of the department.

When sending mail to UK addresses you need to use a full and accurate address complete with the postcode. You do not need to include a county name, as long as the post town and postcode are used. Avoid using commas or full stops and do not center or stagger your lines. Look at the example of UK address (Fig.1).

There should be a generous margin around the address.

Figure 1

If you are sending an item to an address outside the UK, the country name must come last and in CAPITAL letters. We would recommend you write your address on the back of all mail that you send so it can be returned to you if there’s a problem delivering it. Do not centre or stagger your lines. If you are sending by Airmail please use an Airmail sticker. Look at the example of an address outside the UK (Fig.2)

There should be a generous margin around the address.

Figure 2