A LETTER TUTORIAL II: PARTS OF A LETTER Attention Line. Used in letters addressed generally to a firm so that if the person mentioned in the attention line is absent, someone else will open the letter. Place it two lines below the inside address flush left. (On an envelope place it left of the address block on any line above the second line from the bottom of the address or immediately beneath the company name within the address block.)
Body. Message portion of a letter usually beginning after the salutation or subject line. Paragraphs are single-spaced, with a line space between them, and are intended to flush left, depending on the format used.
