This document provides information on the structure and formatting of a business letter. It discusses the key components of a business letter such as the letterhead, date, reference number, attention line, salutation, subject line, body, closing, signature block, enclosures, postscript, and reference initials. The body is generally divided into 3-4 paragraphs with the first linking to the reader, the second containing the main topic, and the third bringing the letter to a polite conclusion. Proper formatting and structure is important to make a good first impression with the recipient and ensure the letter can be easily filed by the receiving organization.