Ryerson Pitkin, M. D.
Sir:
Dear Sir:
My dear Dr:

Ordinary people with no degrees or titles are addressed as Mr. and Mrs.
and are designed Dear Sir: Dear Madam: and an unmarried woman of any age
is addressed on the envelope as Miss So-and-so, but always designed in
the letter as

Dear Madam:

The plural of Mr. as in addressing a firm is _Messrs_, and the
corresponding salutation is _Dear Sirs: or Gentlemen:_

In England _Esq._ is used for _Mr._ as a mark of slight superiority and
in this country it is sometimes used, but it is practically obsolete.
Custom is against it and American sentiment as well. If it is used it
should be only applied to lawyers and justices of the peace.


SUBSCRIPTION

The _Subscription_ or ending of a letter consists of the term of respect
or affection and the signature. The term depends upon the relation of the
person addressed. Letters of friendship can close with such expressions
as:

Yours lovingly,
Yours affectionately,