of our time are newspaper men who write in an easy flowing style which is
most readable, full of humor and fancy and which carries one along with
breathless interest from beginning to end.

The principal parts of a letter are (1) the _heading_ or introduction;
(2) the _body_ or substance of the letter; (3) the _subscription_ or
closing expression and signature; (4) the _address_ or direction on the
envelope. For the _body_ of a letter no forms or rules can be laid down
as it altogether depends on the nature of the letter and the relationship
between the writer and the person addressed.

There are certain rules which govern the other three features and which
custom has sanctioned. Every one should be acquainted with these rules.


THE HEADING

The _Heading_ has three parts, viz., the name of the place, the date of
writing and the designation of the person or persons addressed; thus:

73 New Street,
Newark, N. J.,
February 1st, 1910.
Messr. Ginn and Co.,
New York
Gentlemen:

The name of the place should never be omitted; in cities, street and
number should always be given, and except when the city is large and very
conspicuous, so that there can be no question as to its identity with