or any strange male person. "Sirs," or "Gentlemen" may be used in
the plural. "Dear Sir," or "My Dear Sir," is the usual form of
greeting when a business letter is addressed to an individual.

Where the writer is acquainted with the person addressed, the
usual form of greeting is "Dear Mr. Smith."

THE LETTER ITSELF

If writing in response to a letter received, the writer should
begin in some such way as this:

Mr. Thomas Brown,
Newburg, N. Y.
My Dear Sir:

Your favor of the second inst. is just to hand. In reply permit
me to state, etc., etc.

This should be followed by the necessary statement, set forth in
clear, simple words.

Be sure of yourself.

The secret of good writing is clear thinking.

ENDING THE LETTER

There is much in the proper ending of a letter. In the ordinary
business letter the usual ending may be, "Yours truly," "Yours