It includes these sections:

• An introductory paragraph that states the letter’s main purpose and, if necessary, introduces the letter writer.
• One or more middle paragraphs that discuss the letter’s subject in greater detail.

How to start a formal letter

• 1) Include your name and contact information The return address should be written in the top right-hand corner of a formal letter.
• 2) Include the recipient's name and address
• 3) Include the date

Formal letters typically have the same basic elements:

• Header with sender’s address, date, and recipient’s address
• Salutation
• Body

Here are some quick steps for how to write a letter:

• Choose your format (email, paper and mail, etc.)
• Write your contact information and date at the top if you’re using block style (see below).