Sometimes it is difficult to think of suitable words with which to start the letter. In general, you should always refer to any previous correspondence in the first paragraph and also try to get to the point of the letter reasonably quickly.
If a letter is long and complicated it may be useful to number points or to use paragraph headings, indicating them with capitals or underlining, although this can make the letter look rather formal. It is always best to start a paragraph with a topic sentence, introducing the subject of the paragraph, as this will help your reader to follow your train of thought. However, if the letter has more than one main subject it may be worth considering sending two separate letters as this will make it easier for both your recipient and you to consign them to the appropriate person and/or files.
Try to make the final paragraph positive and state what you hope the recipient will do. Include a personal pronoun in final statements, for example, ‘I hope to hear from you soon’ rather than ‘Hoping to hear from you soon’.
COMPLIMENTARY CLOSE / COMPLIMENTARY ENDING
This should match the opening greeting. ‘Yours sincerely’ or ‘Yours faithfully’ will be appropriate in nearly all cases; other closes may be used for letters to friends, or to persons of title.
If the letter begins Dear Sir, Dear Sirs, Dear Madam, or Dear Sir or Madam, the complimentary close should be Yours faithfully.
If the letter begins with a personal name, e.g. Dear Mr James, Dear Mrs Robinson, or Dear Ms Jasmin, it should be Yours sincerely
A letter to someone you know well may close with the more informal Best wishes. Note that Americans tend to close even formal letters with Yours truly or Truly yours, which is unusual in the UK in commercial correspondence.
Avoid closing with old-fashioned phrases e.g.
We remain yours faithfully, Respectfully yours.
A comma after the complimentary close is optional, i.e.
Yours faithfully, or Yours faithfully.
The complimentary close is usually placed on the left, aligned under the rest of the letter.