As I am reading book called "English Grammar and Composition" written by Wren and Martin , they have written very nice article on how to write a letter . They have presented it in a useful and easy way.
Every educated person should know how to write a clear and readable letter. There are different sorts of letter , as friendly letters , Business letters etc.
The main parts in the powerful letter are as follows :
1.---- THE HEADING -----
This part is written in the letter ,which generally inform the person who reads the letter, that from where the letter has camealong with the date . This helps the receiver to know the address and to write back to him. The position of its placement is generally in the top right-hand corner, with address above and date below it. As for example : " 30 Sarvodaya Nagar Indore-452001. 24th July 1972 ".
2. -------SALUTATION --------
The form of Greeting will depend upon the relation in which you stand to the person to whom you are writing. To members of your family , for example , it will be---
Dear Father , My dear Mother , Dear Uncle , Dear Hari , etc.
To friends , it will be ----
Dear Shri Desai , or Dear Desai or Ramchandra, etc. To business people, it will be---- Dear Sir, Gentlemen, etc. The position of the Salutation is at the left-hand of the first page, at a lower level than the Heading.
3. ------ BODY OF THE
This is letter itself. Style of writing letter generally depends on to whom you write the letter.The style of letter to an friend will be different from that of purely business letter. Do this few steps in writing your letter.
(a) Divide your letter into paragraphs.
(b) Use simple , direct language and short sentences .
(c) Try to be complete .
(d) Write neatly and don't use bad penmanship.
(e) Mind your punctuation .
4.------ THE SUBSCRIPTION--------
A letter must not end abruptly , simply with the writer's name . This would look rude.So certain forms of polite leave-taking are prescribed. Such as---- Yours sincerely , Your sincere friend , Yours truly etc. It must be written below the last word of the letter , and to the right side of the page.
5.------- THE SIGNATURE --------
This must come below the subscription. Thus:
"Yours very truly, K.R. Deshpande "
6. ------THE SUPERSCRIPTION ---------
This thing is generally written on the envelope.
As for example : ---------------
A.R. Rahman ,
14 Park Street,
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