The man of business is apt, however, to have one stereotyped beginning
and ending to all his letters, and seldom stops to discriminate
between strangers and old customers in this respect. Often the
conclusion may be connected to the closing paragraph with perfect
grace and ease thus:

[Illustration:

Hoping to receive the goods without delay,
I remain,
Respectfully,
Henry P. Bowen.]

In the signature of a letter, especial care should be exercised.
Bear in mind that names of persons are not governed by the rules of
spelling, and words which precede or follow, proper names will not aid
us in deciphering them if they are poorly written.

[Illustration: A MODEL BUSINESS LETTER.

146 S. Tenth Street,
Cincinnati, March 11, 1884,
Messrs. Arnold, Constable & Co.,
Broadway & 19th Sts, New York.
Gentlemen: Inclosed please find
New York Exchange in settlement of your
Invoice of the 1st inst. less Cash discount.
Amount of Invoice, $325.80
Cash discount 5% 16.29
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