The document summarizes the basic parts of a business letter, which include the heading, date, inside address, salutation, body, complimentary close, signature, and various other optional parts like the attention line, subject line, carbon copy notation, blind carbon copy notation, postscript, reference initials, enclosure notation, and confidential notation. It provides examples and explanations for properly formatting each part of the business letter.

1. THE BASIC PARTS OF A BUSINESS
LETTER
HEADING – There are 2 types of heading:
Modern heading (letterhead) – used by the
company
Contemporary heading – used by individual
DATE –This is placed for the purpose of
recording business events.
Correct: July 2, 2009 Wrong: Dec. 8, ’08;
08-23-08

2. INSIDE ADDRESS - This is placed at the left-hand margin at
approximately four or five single spaces below the date.
Examples:
Mr. Jessan Jaiem M. Turno, President Atty. Roy Lopez
Mars Home Appliances, Inc. Perez Law Office
456 San Antonio St. Rm. 789 RP Building
San Juan, Metro Manila Cebu city
Pixie E. Comonsad, M.D Miss Georgette Ong
Pediatrician 123 Mabolo Drive
Polytechnic Hospital Quezon City
Cagayan de Oro City

3. SALUTATION – It serves as a greeting for the addressee.
Use colon, instead of comma.
Examples:
Dear Mr. Turno:Dear Atty. Roy Lopez:
BODY – This is the message of the letter. It has three
parts: opening, body, closing.
COMPLIMENTARY CLOSE – This serves to end the message
just as goodbye serves to end the conversation. The
most appropriate to use are:
Respectfully yours, Sincerely yours,
Truly yours,

4. SIGNATURE – This contains the name of the
writer. There are two types of
signature: company responsibility and
individual responsibility. Signature
block consists of 3, 4, and 5 lines for
company responsibility, while individual
responsibility, contains 2, 3, and 4 lines.

5. MISCELLANEOUS PARTS OF A BUSINESS
LETTER
PURPOSE: “TO HAVE SOMETHING
DONE RIGHT AWAY”

6. ATTENTION LINE – This is used by writers when a letter is
addressed to a company in general. This device is
used for the purpose of directing the letter to the
attention of a specific person or group within the
company that can take care of handling the
message. These are the various styles of writing the
attention line:
Example A. Example B.
Wome’s Civic League Women’s Civic League
234 Mendiola St. 234 Mendiola St.
Metro Manila Metro Manila
Attention: Miss Joz Cruz Ladies:
Ladies:
Attention: Miss Joz Cruz

7. Example C. Example D.
C.B. Enterprises C.BEnterprises
Rm. 123 C.B. Building Rm. 123 C.B. Building
Cruz St. Cruz St.
Makati City Makati City
Gentlemen: Attention: Mr. George Mata
ATTENTION: Mr. George Mata Gentlemen:

8. SUBJECT LINE – This is a device used to indicate
the subject with which the letter deals. This
is usually placed two spaces below the
salutation.
Example A: Example B:
Women’s Civic League Miss Joz Cruz
234 Mendiola St. Women’s Civic League
Metro Manila 234 Mendiola St.
Metro Manila
Attention: Miss Joz Cruz
Dear Miss Cruz:
Ladies:
Subject: Release of Grades
Subject: Release of Grades

9. CARBON COPY NOTATION (cc) – This device is
used to by the writer when he sends duplicate
copies of the letter to other people other than
the addressee. This is written below the
reference initials and is indicated on all copies
of the letter.
cc Mr. George Mata
Ms. Joz Cruz
Atty. Angel Paolo

10. BLIND CARBON COPY NOTATION (bcc) – The
writer uses this notation when he sends copies
of the letter to other people other than the
addressee. This is written only on the carbon
copies but never on the original copy of the
addressee because the writer does not want
the addressee to know that he is furnishing
copies of the letter to others.
POSTCRIPT (P.S.) – This is written when the writer
forgets to include an important point in the
message

11. REFERENCE INITIALS - These are written two spaces below the last
line of the signature at the left-hand margin. The initials
include the secretary and the typist.
Examples: JT-st (JT, the secretary wrote the letter; st, the typist
typed the letter)
JPMT:jj
CVR/cg
ENCLOSURE – This is used if there are things enclosed in the letter.
Examples:
ENCL. ENCLOSURE
check
notes
contract (to be returned)
CONFIDENTIAL