Write the sender’s name and address in the top left corner
Write the recipient’s name and address below the sender’s address
Include the date near the top of the letter
Add a subject line if needed
Write the salutation
Write the body of the letter
Add a closing phrase
Sign your name
Include your printed name if needed
Add any enclosures or attachments at the bottom
Place the stamp in the top right corner of the envelope
Write the recipient’s address clearly on the envelope
Write the return address on the envelope
Make sure the address is complete and legible