The 5 steps to Writing a Letter

Step 1. The Heading: This includes your address and the date.
Write it in the upper-right corner of the page and spell out the
name of the month to avoid confusion.

Step 2. The Salutation: This is the hello part of your letter and
is also known as the greeting. It is located on the next line after
the heading, but it is placed on the left side of the page about an
inch from the edge. The name of the person should be
capitalized and followed by a comma.
Step 3. The Body: Here is where you express thoughts and
ideas. In other words, it is the reason for writing the letter. Start
under the salutation, an inch from the left edge or the page (5
spaces).

Step 4: The Closing: This is the good-bye part of the letter.
Usually, words such as Your truly or Love are used here.
Closings should make the reader feel like you really care or that
you really mean what you have written. Place the closing about
two-thirds of the way across the page from the left side or in the
line with the heading. The first word in the closing should be
capitalized. The last word in the closing should be followed by a
comma. Also, if you letter is more than one page long, be sure to
number each page after the first.

Step 5: The Signature: Sing the letter in your own handwriting
just below the closing.

Note: If there is something you have forgotten to say in your friendly
letter, but you have already signed it, you can add to the letter by using
the abbreviation P.S. It stands for the Latin phrase post
scriptum, meaning after something is written. Write P.S. at the left
hand margin and then your final message below.