A letter is made up of its different parts. These parts should be arranged properly and orderly to make the attractive, meaningful and effective. An effective letter generally contains the following parts in a sequential order:

  1. Heading
    Heading is the first part of the letter. It consists of name, address, e- mail address, website address, telephone number, fax, number and post box number of the organization, which writes the letter. It also includes the date and reference number of the letter. The heading is found in printed from on top of the letter which is also known as letterhead.

  2. Inside address
    Inside address is the second part of the letter. It consists of name and address of the receiver to whom the letter is written. The inside address should be exactly the same as the address of the receiver written envelope. It is written in three lines. The first line consists the name of the firm or person, the second line contains the name of the street and the line contains the name of the city. The name of the firm and person used in the inside address must have proper courtesy titles like Mr., Mrs, Dr., prof. , etc

  3. Salutation
    Salutation is the third part of the letter. It is the greeting or honor given to the receiver by the writer. The words of salutation tone used in the letter depend upon the receiver by the writer. The words of salutation for salutation like Respected Sir, Dear Sir etc. are used for honoring the receiver.

  4. Subject heading
    Subject heading is the fourth part of the letter. It is written for informing the receiver about the subject or theme of the letter at a glance. It helps the reader to know exactly at very first sight, what the letter is about.

  5. Body
    Body is the fifth part of the letter. It is the most important part of the letter from the viewpoint of the writer and reader. It relays the whole message to the receiver clearly, concisely, completely, correctly and courteously. It is divided into three paragraphs. The first is inducted or paragraph which beings with friendly expressions like "We are happy to....." We are pleased to...", etc. The second is a main body which deals with the main subject matter of the letter. The third is concluding paragraph which concludes the message of the writer. The letter is concluded with the words like " We look forward to....", "We are always pleased to..." etc.

  6. Complimentary closing
    Complimentary closing is the sixth part of the letter. The act of concluding the letter by giving due respect to the receiver is called complementary closing. It must agree with the salutation. When the salutation is"sir", "Dear Mr. Pandey", 'Your Sincerely' should be the complementary closing.

  7. Signature
    A signature is the last part of the letter. It contains a signature, name and position of the writer. The writer must sign the letter for its validity and must write his name and position for his identification.