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Dear Mr. Wilson:

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This letter illustrates block letter style, about which you asked. All typed lines begin at the left margin. The date is usually placed two inches from the top edge of the paper or two lines below the last line of the letterhead, whichever position is lower.

If a subject line is included, it appears one blank line below the salutation. The word SUBJECT is optional. Most readers will recognize a statement in this position as the subject without an identifying label. The complimentary close appears one blank line below the end of the last paragraph.

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Sincerely,

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Mark H. Wong

Graphics Designer

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Enclosure