Write the recipient’s full name on the first line
Write the recipient’s title or position on the second line
Write the company or organization name on the third line
Write the street address on the fourth line
Write the city, state or province, and postal code on the fifth line
Write the country on the last line if needed
Include your return address in the top left corner or on the back of the envelope
Include the date below your return address if writing a formal letter
Use a proper salutation such as Dear Mr. Smith or Dear Dr. Lee
Use the correct title and spelling for the recipient’s name
End the letter with a formal closing such as Sincerely or Best regards
Sign your name below the closing