Parts or Structure of a Letter
A letter is made up of its different parts. These parts should be arranged properly and orderly to make the attractive, meaningful and effective. This note has information about the different parts of letter.
Summary
A letter is made up of its different parts. These parts should be arranged properly and orderly to make the attractive, meaningful and effective. This note has information about the different parts of letter.
Things to Remember
- 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.
- The inside address should be exactly the same as the address of the receiver written envelope. It is written in three lines.
- Salutation is the third part of the letter. It is the greeting or honor given to the receiver by the writer.
- The act of concluding the letter by giving due respect to the receiver is called complementary closing.
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Parts or Structure of a Letter

A letter contains different parts. Every part should be arranged properly and orderly to make it a good letter. If the parts of the letter are arranged properly then the letter will become attractive, effective and meaningful. Generally, an effective letter contains the following parts in a sequential order:
Heading
The heading is the first part of the letter which includes the date and reference number of the letter. The heading also includes name, address, e- mail address, website address, telephone number, fax, number and post box number of the organization. The heading is found in printed from on top of the letter which is also known as letterhead.
Inside address
Inside address is the second part of the letter which includes name and address of the receiver to whom the letter is written. The inside address and the address of the receiver written envelope should be exactly same. Inside address 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. For Example:
The Chairman
Star Saving & Credit Co-operative Ltd.
10/21, Chabahil
Kathmandu
The following is an example of inside address of a person:
Dr. Ananda Jha
13/ 30, Jorpati
Kathmandu
Salutation
The salutation is the third part of the letter. Saturation is the greeting or honor given to the receiver by the writer. The relationship between writer and receiver and rank, position of receiver determines the word of salutation to be used in a letter. Some example of words which is used for salutation is like 'Respected Sir', 'Dear' , 'Sir', 'Dear Madam', 'Gentleman' etc.
Subject heading
The subject heading is the fourth part of the letter. The purpose of the subject line is to let the reader know immediately what the letter is about. It enables the reader at a glance to know what the letter is about.
The following is the example of subject heading of a government letter:
Subject: About the BBS examination
The following is an example of the subject heading of a business letter:
Subject: Supply of the raw materials
Body
The body is the fifth part of the letter. It is the reason for writing letter and contains the main idea that the writer wants to convey to the reader. It is divided into three paragraphs. The first is introductory paragraph which beings with friendly expressions like "We are happy to....." We are pleased to...", etc. The second is the 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...."ÂÂÂ, "We are always pleased to..." etc.
Complimentary closing
Complimentary closing is the sixth part of the letter. Complimentary closing is the act of concluding the letter by giving due respect to the receiver which must agree with the salutation. 'Yours Sincerely', 'Yours Respectfully', 'Your Faithfully' should be the complimentary closing which depends on according to the salutation that is used.
Signature
A signature is the last part of the letter which contains a signature, name, and position of the writer. In this part, the writer must write his name and position for his identification and must sign for validity.
Lesson
Correspondence
Subject
Accountancy
Grade
Grade 8
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