A letter to the director should include^{1 2}:

• Heading: The heading, which is usually found in the upper left-hand corner of the letter, introduces you to your recipient and includes important information such as your name and address.
• Recipient's address: The recipient's address begins with the title "Board of Directors" (without quotation marks).
• Professional salutation
• Body
• Closing and signature

The director should be addressed as "The Honorable (Full Name), Director of the (Name of Agency)" in the envelope or address block on the letter or email².