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F A LETTERThe mechanical construction of a letter, whether social, friendly, or business, falls into six or seven parts. This arrangement has become established by the best custom. The divisions are as follows: 1. Heading 2. Inside address (Always used in business letters but omitted in social and friendly letters) 3. Salutation 4. Body 5. Complimentary close 6. Signature 7. Superscription 1. THE HEADING The heading of a letter contains the street address, city, state, and the date. The

F A LETTERThe mechanical construction of a letter, whether social, friendly, or business, falls into six or seven parts. This arrangement has become established by the best custom. The divisions are as follows: 1. Heading 2. Inside address (Always used in business letters but omitted in social and friendly letters) 3. Salutation 4. Body 5. Complimentary close 6. Signature 7. Superscription 1. THE HEADING The heading of a letter contains the street address, city, state, and the date. The