LAYOUT OF A BUSINESS LETTER Appearance of a Business Letter A letter's visual impression comes from quality stationery, neat typing, equal spacing, centered placement, and neat folding fitting the envelope. Addresses on envelopes are typed halfway down and one-third across to avoid post office marking. Printed Stationery Letterheads with company name, emblem, addresses, phone/fax numbers, and directors' names project image. Continuation sheets in same style as letterhead carry over text. Envelopes in matching quality and color have company information printed neatly. Parts of a Letter Parts in fixed locations per custom include:  Date: 2 spaces below letterhead, at right margin, written out in full  Inside Address: Receiver's name and address in block format  Salutation: 2 spaces below address, matches first line of address  Subject Line: Below salutation, no introductory word  Complimentary Close: 2 spaces below text, at right margin  Signature: Name and title typed below close, leaving space for signature Other possible parts are Reference Number, Attention Line, Enclosures, and Copy Notations. Each part has a specific style, position and function. Modern word processors provide templates and wizards. A distinctive structure creates a professional impression and aids processing.