Nearly all businesses, and many private individuals, have a printed letterheading on their paper. Like all other parts of the letter, the heading should present a suitable image, and give all the necessary relevant information. Most word-processing and desktop-publishing software these days contains a graphics or WordArt library from which you can import images or fancy text into your document to make up your own letterhead. On letterheads, all businesses should for obvious reasons include the business name and address and telephone number plus the fax number and e-mail address if you have them. Depending on the legal status of your business it may be necessary also to include other information – for example, a private limited company (Ltd) must show its registration number, registered office address and the names of its directors on its letterheaded paper, and if registered for VAT, the VAT registration number must also be shown. You should always check the precise requirements with your accountant and, if necessary, solicitor. In some cases it may also be useful to include a brief description of the business somewhere on the letterheading if it is not apparent from the company name, for example, R Johnson & Sons is not very informative; R Johnson & Sons (Builders) is much more helpful.
Here is an example of a heading that might be used by a British company: