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1. Heading
The name of the sender firm, its address, the nature of business and date are
mentioned on the top portion of a letter. Actually, the purpose of the heading is to tell
the reader about the sender and when and why the letter has been written. Because
of the existence of the address, the receiver has the convenience of sending the reply
at the same address.

In this regard there are no hard and fast rules about what is to be written where.
You are free to make the changes according to your will in order to make the letter
attractive. Even then, certain general rule must be followed:
i. The name of the undertaking in the center in bold type.
ii. Below that, the nature of business in small letters.
iii. Telephone number, code number (if any) on the left hand.
iv. Address on the right hand.

BSA School
Sallaghari-5 Bhaktapur
Post box no.

Tel.
Fax no.
E-mail:

Ref.: Date: ____________
2. Name and address of the addressee: Though the address of the addressee can
be written on the left side at the end of the letter also, yet the tradition to write
it between the heading and the salutation on the left side is the best. In this, the
name of the person receiving the letter, the firm, the society or the organization
and their address is given. Full postal addresses are given because the same
address is printed on the envelope.
Before the name of the addressee some complementary words should be used.
Normally Shree or Mr. is used for males. If the letter is being written to group
of people or a commercial organization beginning with the name of a particular
person, M/s is used in place of Shree or Mr.
For example:
Mr. Dhungana
SAMB,
Sallaghari, Bhaktapur.

32 Office Practice and Accounting 9