COMPLIMENTARY CLOSING AND SIGNATURE.

The complimentary closing consists of such words as _Yours truly_,
_Respectfully_, etc., and should be placed on the next line beneath
the last one occupied by the body of the letter, commencing a little
to the right of the middle. The signature should be placed underneath
the words of respect, and begin still a little farther to the right.
Thus the conclusion of the letter will correspond in position and
arrangement with the heading.

[Illustration:

Yours truly,
John Maynard.]

The language of the complimentary closing should be governed by
the relation between the parties, and should correspond with the
complimentary address. The first letter between strangers should
commence with _Sir_ and end with the word _Respectfully_. After the
exchange of a few letters and a sort of business acquaintance may be
said to exist between the correspondents, then _Dear Sir_, and _Yours
truly_, may properly be introduced. A little more cordial would be
such a conclusion as the following:

[Illustration:

Yours very truly,
Rinold, Constable & Co.]