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appearance. Careful calculation as to the length of the letter should always be made from the shorthand notes before beginning the transcript so that the letter may be properly balanced. Of course, the position depends on the length of the letter and the taste of the writer. A pleasing effect is produced by placing the letter as near the middle of the sheet as is possible. Each subject should be discussed in a separate paragraph. All paragraphs should be uniformly indented. It often facilitates the reading of the letter to leave extra space between the paragraphs. Excessive paragraphing should be avoided. Although every sentence conveys a different thought, all sentences pertaining to the same subject should be placed in the same paragraph. A paragraph may contain only one line, in which case the next sentence should begin as usual at the regular paragraph space. Always treat the various topics in the order of their importance, and in answering a letter, answer all questions in the order in which they are asked.

While the letter should be brief, brevity must not be secured at the expense of clearness. In other words, a good business letter must be only as brief as is consistent with clearness; it must be to the point, clear-cut, coherent, and courteous.

COMPLIMENTARY CLOSE

The complimentary close is the formal ending of a letter and, like the salutation, should depend on the degree of familiarity existing between the correspondents. The common forms are: "Yours truly," "Yours very truly," "Yours respectfully," "Yours very respectfully," and the equivalents, "Truly yours," "Very truly yours," "Respectfully yours," and "Very respectfully yours." "Cordially yours" is also common in familiar correspondence. The complimentary close should begin at the middle of the page. Capitalize the first word only, and place a comma at the close. (See models.)

THE SIGNATURE

The signature consists of the name of the writer or of the firm of which he is a representative. An individual signature should be written with a pen, while firm names may be typewritten or stamped with a rubber stamp, in which case the writer of the letter should sign his own name or initials with a pen. The signature should not extend to the right of the margin and should always be written in the same way. In writing to a stranger a lady may prefix "Miss" or "Mrs." to her signature and inclose it in parentheses, but it is now considered better form for her to sign her own name and place her married or unmarried title in the lower left corner. (See models.)

Mr. W. C. Young,

Streator, Ill.

Dear Sir:

Model 1

West York, Ill., June 1, 1909

When shall I be able to see you in regard to your case?

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