Bangor, Maine.
Dear Sir:

Do not place a period after the title _Miss. Miss_ is not an
abbreviation.

THE SALUTATION

159. POSITION OF SALUTATION. The salutation should begin flush
with the margin and on the line next below the inside address. See
correctly written letters under Sec.174.

160. FORM OF SALUTATION. The salutation varies with the form of
the letter and the relations between the writer and receiver of
the letter. Where the parties are strangers or mere business
acquaintances the most common salutations for individuals are,
_Dear Sir, Dear Madam_, or _My dear Sir, My dear Madam_. For a
group of persons, or for a company or a partnership, _Gentlemen,
Dear Sirs, Dear Madams_ or _Mesdames_ are used. In less formal
business letters such salutations as, _My dear Mr. Smith_, or _Dear
Miss Jaekel_ may be used.

In the case of informal and friendly letters, as in business and
formal letters, the salutation to be used is largely a matter of
taste. The following are illustrations of proper salutations for
friendly letters: _My dear Doctor, Dear Cousin, Dear Cousin Albert,
Dear Miss Jaekel, Dear Major, My dear Miss Smith, Dear William,
Dear Friend,_ etc.

It is considered more formal to prefix _My_ to the salutation.

It is over formal to use simply _Sir_ or _Madam_ in any letter,
or to use _Dear Sir_ or _Dear Madam_ when writing to a familiar
friend.

If one uses a very familiar salutation, such as _Dear Brown, Dear
John,_ etc., it is better to put the inside address at the close
of the letter, or to omit it.

161. PUNCTUATION OF SALUTATION. Punctuate the salutation with a
colon, except in informal letters, when a comma may be used.

162. FAULTS TO BE AVOIDED IN THE SALUTATION. Use no abbreviations
except _Dr., Mr., Mrs._ Do not use the abbreviation _Dr._, when
that title is used as a final word in a salutation.

Wrong: My dear Maj. Wren:

Right: My dear Major Wren:

Wrong: My dear Dr.:

Right: My dear Doctor:

Do not use a name alone as a salutation.

Wrong: Mr. W. W. Braker:
Will you please inform ...

Right: Mr. W. W. Braker,
Muncy, Pennsylvania.
Dear Sir:
Will you please inform ...

In the salutation capitalize only the important nouns and the first
word of the salutation.

Wrong: My Dear Sir:

Right: My dear Sir:

Wrong: My very Dear Friend:

Right: My very dear Friend:

Wrong: Dear sir:

Right: Dear Sir:

THE BODY OF T