& Winslow, Chicago.
Gentlemen:]

The words _Dear Sir_ or _Gentlemen_ are sometimes placed farther to
the left, as in the above example, but most business men in their
correspondence place this complimentary address with reference to
the words above them, about three-quarters of an inch farther to the
right, as shown below.

[Illustration:

William D. Nelsen, Esq.,
177 Erie St., Boston,
Dear Sir:]

The custom of placing the address beneath the body instead of at the
beginning of the letter, is not much in vogue in business circles
in this country, most business men preferring to place the name and
address at the head of the sheet, and then write at it as if they were
talking to the person himself. When, however, the address is placed
below the letter it should occupy the same position as to the margin,
etc., as if placed at the beginning. The custom is borrowed from the
English, and its use is confined mostly to government officials and
professional men.


BODY OF THE LETTER.

This constitutes the written message. It should begin on the same line
with the words _Dear Sir_, or _Gentlemen_ leaving after these words a