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3. Salutation: The addressee should be addressed with an honorable salutation.
The word used for salutation should be sweet, tender and proper. In Nepal,
letters written in the ancient style is always used to be started with highly
respectable salutations. But now that style has been abandoned, and now in the
light of western commercial customs it has taken a totally new shape. Now the
following words are used as salutation:
Sir, Dear Sir, Sirs… or Gentlemen
Madam… or Ms
But this is not the final word. According to need, some other original and proper
words are also advised for use.
4. Body or matter of the letter: This is the most important part of a letter. The
main message from the sender to the addressee is hidden in it. Therefore, the
subject matter of the letter should be written very carefully and in an impressive
manner. The job of writing a letter is both difficult and pleasant.
The message communicated through the letter should be divided in paragraphs
on the basis of the variety of the subject matter and each paragraph should be
allotted according to its comparative importance.
5. Subscription/ Complementary closing: This last sentence is written after the
completion of the subject matter of the letter, on the right side, in alignment of
the date, and the words used in it are according to the salutation. Normally,
‘Yours’ is mostly used. Apart from this, there can be ‘Yours faithfully’, or ‘Yours
truly’.
6. Signature: At the end of the subscription, there is a signature of the officer
sending the letter and the stamp if the commercial concern. Signatures are
always made with a pen. Signatures made with a pencil or stamp is prohibited.
For example:
Yours faithfully
---------------------
Signature
(Uma Pokhrel)
Section Officer
7. Enclosures: If some other necessary papers are being enclosed with the letter, the
person typing it should mark the number of such papers, so that the addressee
would know how many papers are enclosed with the letter.
It is sufficient to indicate the number of enclosures. There is no need to give
details. However, if an important document like cheque or a postal order is
being enclosed, it will be useful to give its details, like:
Encl: Cheque No. 9999
8. Postscript (P.S.): After finishing the letter, the writer recollects some other
information, the inclusion of which is necessary in this letter. The message can
be written in the lower portion of the letter after writing P.S. on the left side. But

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