BUSINESS COEEESPONDENCE 313 



the lower left-hand corner of the sheet and then includes only 

 name and address. The latter style may be considered as the 

 stronger. The reader is able to get into the subject-matter of 

 the letter without any loss of time, which appeals to the busy 

 man. 



A business letter intended for a business firm should always 

 be addressed to the firm itself and not to an individual member 

 or to some employee of the firm. When it is addressed to an 

 individual it becomes a personal letter and if the person to 

 whom it is addressed is absent for some time the letter may 

 be left until he returns, whereas it would receive prompt atten- 

 tion if addressed to the firm. If the writer desires that his let- 

 ter be brought to the attention of some certain person of the 

 firm, then the inside address may call for the attention of that 

 particular person as follows : 



The Creamery Co., 



720 Ave. 



Attention of Mr. J. C. Smith. 



m. The Salutation. — The salutation depends much upon 

 the subject-matter of the letter, the rank of the person to whom 

 it is written, and the acquaintance of the parties concerned. If 

 writing to individuals, a business letter starts with "Dear Sir " 

 or "Dear Madam " and with "Gentlemen" if writing to a firm. 

 The form, "My Dear Sir," is often used in business and may be 

 considered very good, however, the former is the safer to use. 

 All words in the salutation may be capitalized. Some writers, 

 however, capitalize only the first word. The salutation is 

 followed by a colon. 



The more personal form of salutation, as in "Mr. Brown " or 

 "Dear Mr. Brown," appeals to many people. It makes the 

 reader of the letter feel as if there is a more intimate relation 

 between him and the writer and that form is often preferable, 

 especially so if the two persons are acquainted. 



rV. The Body of the Letter. — The body of the letter may 

 begin upon the same line as the salutation or, as is most fre- 

 quently done, on the next line below. The body of the letter is 



