This document outlines the key parts of a business letter, including the salutation, opening, main message, and close. It provides examples and guidelines for each section. The salutation should address the recipient appropriately as "Dear Sir," "Dear Madam," or "Dear Sirs" depending on their gender and whether an individual or company. The opening introduces the purpose or topic of the letter. The main message is the body that contains the essential information and should be clear, polite, and concise. The close wraps up the letter and can include a call to action or request along with a complimentary close like "Yours faithfully."