tudy it and get the
meaning clear.

If the letter is long and is really concerning only one subject, then
it may properly be divided into paragraphs by separating the different
divisions of the subject, and giving a paragraph to each. These should
be arranged in their logical order. Wherever the letter is to contain
numerous paragraphs to avoid omitting any of the items, it is best to
jot them down on a slip of paper, then embody them in the letter in
their natural order.

The first word of each paragraph should be indented, or moved in from
the margin, usually about the width of the margin. Thus if the margin
is three-fourths of an inch in width, the paragraph should begin
three-fourths of an inch from the margin. Some writers, however,
prefer to commence the first word of the paragraph an inch from the
margin, and it is really not so essential what the distance is, as
that it should be uniform, and all the paragraphs begin alike. A
little attention is necessary here. In ordering goods make each
article a separate paragraph.

COMPLIMENTARY CLOSING AND SIGNATURE.

The complimentary closing consists of such words as _Yours truly_,
_Respectfully_, etc., and should be placed on the next line beneath
the last one occupied by the body of the letter, commencing a little
to the right of the middle. The signature should be placed underneath
the words of respect, and begin still a little farther to the right.
Thus the conclusion of the letter will correspond in position and
arrangement with the heading.

[Illustration:

Yours truly,
John Maynard.]

The language of the complimentary closing should be governed by
the relation between the parties, and should correspond with the
complimentary address. The first letter between strangers should
commence with _Sir_ and end with the word _Respectfully_. After the
exchange of a few letters and a sort of business acquaintance may be
said to exist between the correspondents, then _Dear Sir_, and _Yours
truly_, may properly be introduced. A little more cordial would be
such a conclusion as the following:

[Illustration:

Yours very truly,
Rinold, Constable & Co.]

The man of business is apt, however, to have one stereotyped beginning
and ending to all his letters, and seldom stops to discriminate
between strangers and old customers in this respect. Often the
conclusion may be connected to the closing paragraph with perfect
grace and ease thus: