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Elements of a business letter:

Letterhead or sender's address.

Date the letter is written or sent.

Inside address, the name (optional), title (optional), organization name and address.

Reference line (optional), preceded by 'RE:' state the subject of the letter, or the applicable account, invoice, document, case (etc.) number.

Salutation(greeting): Unless the person is a close associate, never use just the first name; use 'Dear Mr. Jones', 'Dear Sir/Madam' (if name/s unknown), or title of person if known, 'Dear Prof. Jones'. Always use a formal greeting for a business letter.

Body of letter:
first paragraph, state why you are writing the letter.

second paragraph, state the information supporting your inquiry, request, advisory, sales information, etc. Only use more than one paragraph if there is a lot of related information, or use bullets if possible.

third paragraph, tell the recipient what you want them to do, giving them any information necessary for them to follow through (phone number, email address, third party, etc.). Always thank them for their time and/or effort. If you're not asking for a response, just thank them.

Complimentary closing: such as 'Sincerely' or 'Best Regards', etc.
Signature of sender.
Typed or printed name of sender, with title if applicable.

Enclosures, if applicable: list any thing included with the letter.
Copies: list of anyone else receiving the letter.

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