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 The
heading in a business letter refers
to the address and the date of writing the letter
on the part of the sender. The heading therefore contains the date
only, which can appear on the date line or at the upper right corner.
Dating a letter with an ordinal number is relatively an old style,
but still used, especially on formal occasions. Although the usage
in dating the letter differ from country to country and from company
to company, the easy and perhaps the safest way is to follow the practice
of the sender. In
the case of typing a business letter on plain sheets
of paper without printed address, the address could be added by using
either the block form or the indented
form. As the purpose of having the heading is to enable the receiver
to identify at one glance information concerning
the sender and to facilitate
replying, some letter headings also include a reference
number (Ref., Our Ref., Your Ref.).
Following the heading is the inside
address referring to the name and address of the person to whom the
letter is written. It usually appears on the upper left corner of
the first letter sheet. The inside address is almost without exception
identical to the recipient’ address on the envelope. While C/O
is used in between the actual recipient of the letter and the name
of the person or institution that is asked to pass on the letter,
special caution
should be observed before opening a letter with C/O. It could be most
annoying and cause a great deal of misunderstanding. Sometimes, the
word ATTENTION
is added on the inside address or envelope for prompt delivery of
the mail to the exact person or section that handles the issue.
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refer
to