THE HEADING.

With most firms engaged in business it has become a custom to have the
business advertisement placed at the head of the letter page, together
with street, number and city. Thus leaving only the date to be
inserted to complete the heading.

In case the heading of the letter is to be entirely written, it should
be placed so as to occupy the right hand half of the first two lines
at the top of the page. If, however, the letter is to be a very brief
one, occupying only three or four lines, the heading may then be
placed lower down on the sheet, so as to bring the body of the letter
about the center of the sheet.

Writing from a large city the heading should contain the street and
number. Your correspondent, in directing his answer will rely on the
address given in the heading of your letter. Never be guilty of the
blunder committed by ignorant persons of placing a part of the heading
under the signature.

[Illustration:

765 Market Street,
Philadelphia, June 10, 1882.]

[Illustration: DIAGRAM OF THE STRUCTURE OF A LETTER.]

The second line of the heading should begin a little farther to the