How to Write Letters (Formerly The Book of Letters) | Page 5

& Whaley Co. Madison Avenue & Forty-Fifth Street New
York, N. Y.
or
Wharton & Whaley Co. Madison Avenue & Forty-Fifth Street New
York, N. Y.
Punctuation at the ends of the lines of the heading and the address may
or may not be used. There is a growing tendency to omit it.
The inside address may be written at the end of the letter, from the left,
below the signature. This is done in official letters, both formal and
informal. These official letters are further described under the heading
"Salutation" and in the chapter on stationery.
3. THE SALUTATION
Social Letters
The salutation, or complimentary address to the person to whom the
letter is written, in a social letter should begin at the left-hand side of
the sheet about half an inch below the heading and an inch from the
edge of the paper. The form "My dear" is considered in the United
States more formal than "Dear." Thus, when we write to a woman who
is simply an acquaintance, we should say "My dear Mrs. Evans." If we
are writing to someone more intimate we should say "Dear Mrs.
Evans." The opposite is true in England--that is, "My dear Mrs. Evans"
would be written to a friend and "Dear Mrs. Evans" to a mere
acquaintance. In writing to an absolute stranger, the full name should
be written and then immediately under it, slightly to the right, "Dear

Madam" or "Dear Sir." For example:
Mrs. John Evans, Dear Madam:
or
Mr. William Sykes, Dear Sir:
The salutation is followed by a colon or a comma.
Business Letters
In business letters the forms of salutation in common use are: "Dear
Sir," "Gentlemen," "Dear Madam," and "Mesdames." In the still more
formal "My dear Sir" and "My dear Madam" note that the second word
is not capitalized. A woman, whether married or unmarried, is
addressed "Dear Madam." If the writer of the letter is personally
acquainted with the person addressed, or if they have had much
correspondence, he may use the less formal address, as "My dear Mr.
Sykes."
The salutation follows the inside address and preserves the same
margin as does the first line of the address. The following are correct
forms:
White Brothers Co. 591 Fifth Avenue New York
Gentlemen:
or
White Brothers Co. 591 Fifth Avenue New York
Gentlemen:
"Dear Sirs" is no longer much used--although in many ways it seems to
be better taste.
In the case of a firm or corporation with a single name, as Daniel

Davey, Inc., or of a firm or corporation consisting of men and women,
the salutation is also "Gentlemen" (or "Dear Sirs"). In letters to or by
government officials the extremely formal "Sir" or "Sirs" is used. These
are known as formal official letters.
The informal official letter is used between business men and concerns
things not in the regular routine of business affairs. These letters are
decidedly informal and may be quite conversational in tone.
The use of a name alone as a salutation is not correct, as:
Mr. John Evans: I have your letter of--
Forms of salutation to be avoided are "Dear Miss," "Dear Friend,"
"Messrs."
In memoranda between members of a company the salutations are
commonly omitted--but these memoranda are not letters. They are
messages of a "telegraphic" nature.
Titles
In the matter of titles it has been established by long custom that a title
of some kind be used with the name of the individual or firm. The more
usual titles are:
"Mr.," "Mrs.," "Miss," "Messrs.," "Reverend," "Doctor," "Professor,"
and "Honorable." "Esquire," written "Esq." is used in England instead
of the "Mr." in common use in the United States. Although still adhered
to by some in this country, its use is rather restricted to social letters. Of
course it is never used with "Mr." Write either "Mr. George L. Ashley"
or "George L. Ashley, Esq."
The title "Messrs." is used in addressing two or more persons who are
in business partnership, as "Messrs. Brown and Clark" or "Brown &
Clark"; but The National Cash Register Company, for example, should
not be addressed "Messrs. National Cash Register Company" but "The
National Cash Register Company." The form "Messrs." is an

abbreviation of "Messieurs" and should not be abbreviated in any way
other than "Messrs." The title "Miss" is not recognized as an
abbreviation and is not followed by a period.
Honorary degrees, such as "M.D.," "Ph.D.," "M.A.," "B.S.," "LL.D.,"
follow the name of the person addressed. The initials "M.D." must not
be used in connection with "Doctor" as this would be a duplication.
Write either "Dr. Herbert Reynolds" or "Herbert Reynolds, M.D." The
titles of "Doctor," "Reverend," and "Professor" precede the name of the
addressed, as: "Dr. Herbert Reynolds," "Rev. Philip Bentley," "Prof.
Lucius Palmer." It will be observed that