Mavis Beacon Teaches Typing: User's Guide

Sometimes an “attention” or “re” line exists below the last address line and before the
salutation. This directs your letter to one specific person or department, or declares what the
letter is about. Upon completing the last address line, insert one blank line and press
Enter/Return. Now type your “attention” or “re” line flush, indented, or centered and press
Enter/Return. Insert one blank line and press Enter/Return. Type the salutation.
Here is an example of each:
Lorena Samson
Chair
Bank of America
6900 Melrose Ave.
Los Angeles, CA 90035
Re: Updated deposit procedure
Bank of America
6900 Melrose Ave.
Los Angeles, CA 90035
Attn: Accounts Receivable
4. The Salutation
If you know the person to whom you are writing, the salutation generally begins “Dear...” and
if you know the person well you may use his or her first name. If you do not know the person,
you might put “Dear Mr. or Ms.” with a name or perhaps a generic “Dear Sir or Madam”
without a name at all. In any event, be courteous and do not assume any familiarity.
5. The Body of the Letter
Organize your letter into paragraphs and type it single-spaced. Depending on its style
(discussed later), the first line of each paragraph is either indented five spaces or flush left.
Always double space between paragraphs.
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