residence or business. The letter is not complete without all this, in
the estimation of the business man. It does not fully explain itself,
if the place of residence is not down as well as the name, and in
preserving a letter press copy, this is quite essential for future
reference.

[Illustration:

Messrs. Samuel Bliss Co.
Reading, Pa.
Gentlemen:]

Or if the letter is written to a person living or doing business in a
large city, thus:

[Illustration:

Mr. James M. Cummings
645 Broadway, new York.
Sir:]

The names and residence should not be allowed to extend further to the
right than about the center of the sheet, thus leaving an open space
between this and the heading of your letter. In case the names or
place of residence should be so long as to require it, they may be
placed thus:

[Illustration:

Messrs. Richards, Shaw, Fitch