Gentlemen: (should always be in plural form)
If the receiver is known to the writer personally, a less formal and warmer greeting is used as follows:
Dear Ms. Bontoux,
Dear Dr. Walter,
The trend is towards "Ms. " as the courtesy title for all women regardless of their marital status.
5. Body of the Letter
The body of the letter, which contains the message you want to set across to the receiver, is the core of the letter. A good letter will not only get the business done but also promote good will. Thus, it should be carefully planned and messages should be stated and arranged logically.
It is best, even for a short letter, to divide the body into at least two or three paragraphs, confining each paragraph to one topic. This step makes your text easier to read and presents your message more clearly. A typical plan for a three- paragraph letter would look like the following:
Paragraph one- Begin with information that catches the reader's attention and refer to some need or interest of the reader, or refer to the previous correspondence if there is one. Put "you" into the letter. Paragraph two —— Bring in your involvement, or what service or information you have to offer. Put "you and I" into the letter. Paragraph three —— End the body of the letter with the action or idea that you want the reader to consider or with the results you would like to 1have.
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