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Part 4: Business Letters, Memorandums and E-mails

The subject line can be mentioned by writing either
'Subject' or 'Re' + the topic that will be discussed, as
indicated in the following examples:

Subject: Annual Conference – Prices – Flights Timetable.
Re: Annual Conference – Purchase Order – Flights
Timetable.

h- Body of the letter:

The letter's body consists of three main parts, which are:
The opening.
The letter's message.
The closing paragraph.
The body of the letter should stay professional, clear and
concise, so that it can convey its message clearly.

i- Complimentary close; the Closing:

The complimentary close can be written as indicated:
- British Style: Yours faithfully – Yours sincerely.
- American Style: Sincerely yours.

If the letter is addressed to a person whose name is known:
- British Style: With best wishes – Yours sincerely.
- American Style: Sincerely – Cordially.

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