+_The Beginning_+.--Begin the Body of the Letter at the end of the
Salutation, and on the _same_ line, if the Introduction consists of four
lines--in which case the comma after the Salutation should be followed by a
dash;--otherwise, on the line _below_.

+_Style_+.--Be perspicuous. Paragraph and punctuate as in other kinds of
writing. Spell correctly; write legibly, neatly, and with care.

_Letters of friendship_ should be colloquial, natural, and familiar.
Whatever is interesting to you will be interesting to your friends.

_Business letters_ should be brief, and the sentences should be short,
concise, and to the point.

In _formal notes_ the third person is generally used instead of the first
and the second; there is no Introduction, no Conclusion, no Signature, only
the name of the Place and the Date at the bottom, on the left side of the
page.

THE CONCLUSION.

_+Parts+_.--The Conclusion consists of the _+Complimentary Close+_ and the
_+Signature+_. The forms of the Complimentary Close are many, and are
determined by the relations of the writer to the one addressed. In letters
of _friendship_ you may use _Your sincere friend; Yours affectionately ;
Your loving son or daughter_, etc. In business letters, you may use _Yours;
Yours truly; Truly yours; Yours respectfully; Very respectfully yours_,
etc. In official letters use _I have the honor to be, Sir, your obedient
servant; Very respectfully, your most obedient servant_.