rds above them, about three-quarters of an inch farther to the
right, as shown below.

[Illustration:

William D. Nelsen, Esq.,
177 Erie St., Boston,
Dear Sir:]

The custom of placing the address beneath the body instead of at the
beginning of the letter, is not much in vogue in business circles
in this country, most business men preferring to place the name and
address at the head of the sheet, and then write at it as if they were
talking to the person himself. When, however, the address is placed
below the letter it should occupy the same position as to the margin,
etc., as if placed at the beginning. The custom is borrowed from the
English, and its use is confined mostly to government officials and
professional men.

BODY OF THE LETTER.

This constitutes the written message. It should begin on the same line
with the words _Dear Sir_, or _Gentlemen_ leaving after these words a
small space. In case the place of residence or business is not written
in the address, then the complimentary address of _Dear Sir_ or
_Gentlemen_ will be placed on the next line under the name, or fourth
line from the top of the sheet, and the letter will begin on the fifth
line from the top, thus:

[Illustration:

Mr. Henry L. Dunham,
Dear Sir:
In answer to your esteemed favor]

Sometimes for the sake of convenience, and the saving of time and
labor, the letter head has printed in the left corner, above the
address, a blank form of memorandum as follows:

[Illustration:

Referring to
yours of...

OR,

In reply to
your favor of...,]

and after this introduction the writer is able speedily to get at the
marrow of his letter, without acknowledging the receipt of a former
communication.

The body of the letter should be divided into as many paragraphs as
there are distinct subjects in the letter, or a new paragraph should
be commenced at every change of the subject. The habit which some
persons have of tacking one subject to the end of another, and thus
making a letter one continuous paragraph of mixed up information,
instructions and requests, is extremely objectionable. It destroys the
force of what is said, instead of fixing each thought clearly on the
mind of the reader; it leaves him confused, and he reads a second time
and tries to get his ideas fixed and systematized, or he throws aside
the letter until he has more time in which to s