Letter writing

Formal Informal
Respectfully Best regards

Respectfully yours Best wishes

Yours truly Cordially

Yours very truly Cordially yours

Very truly yours Regards

Very sincerely yours Sincerely

Very cordially yours Sincerely yours

Warmest regards

Note: Informal closes are appropriate in personal and business correspondence. Formal closes are used in legal, official and other formal correspondence.
Subject Line. Identifies the topic of the letter. Place it two lines below the salutation. Although attorneys use the words In re or Re, other writers use the word Subject or follow the contemporary practice of omitting any such introductory word. Do not underline the subject although you may write it in all capital letters.

SECTION B: BUSINESS CORRESPONDENCE: A TYPOLOGY