very truly," or "Yours respectfully." Other endings used in
writing to business acquaintances are, "Yours sincerely," or "Very
sincerely yours," or you may substitute the words "Cordially" or
"Heartily" for "sincerely."

SIGNING THE LETTER

The name of the writer should be so clear and distinct as to leave
no doubt as to the spelling.

The name should always be written in the same way.

If your name is George W. Brown, do not write it at one time as
here given, and again as G. Washington Brown, or G. W. Brown.

Adopt one form and stick to it.

If you are writing for a firm or for another as clerk or
secretary, always sign the firm name, and below it your own name
preceded by the word "per," meaning "by" or "through."

THE MATERIALS

Never use scraps of paper or soiled paper to write on if better
can be had. The materials of a letter affect the receiver,
particularly if a stranger, just as one is affected by the garb of
a stranger before he speaks.

Use a good pen and black ink.