The form of business letter is different from the form of private correspondence.
Business letters are usually written on official paper with a letterhead. The sender's address is in the top right - hand corner above the date. The letter starts with the addressee's address on the left hand side of the page. Below it you must fill in "Your" and "Our reference", it is the number or abbreviation under which the copy of the letter has been filed and the initials of the member of the staff or his typist.
In a letter to a firm, the formal greeting is "Dear Sirs" in Britain and "Gentlemen" in the USA or Canada. After the greeting can be comma in British letters and a colon in USA letters. The message begins, for example "We are pleased to inform you that...".
The letter is closed with "Yours faithfully" in Britain and "Yours truly" in the USA.
On the envelope is the return address in the left - hand corner. Under the return address are the postal instructions, for example "Pleas forward" or "Express post". In the right - hand corner is postage stamp above the addressee's address.
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