The form of salutation naturally depends upon the relations existing between the correspondents.  The forms Dear Sir, My dear Sir, Madam, My dear Madam, Dear Sirs, Gentlemen, are used in formal business letters.  The forms Dear Miss Robinson, My dear Mrs. Hobart, Dear Mr. Fraser, My dear Mr. Scott, are used in business letters when the correspondents are acquainted with each other.  The same forms are also used in letters of friendship when the correspondents are not well enough acquainted with each other to warrant the use of the more familiar forms, My dear Mary, Dear Edmund, My dear Friend, Dear Cousin, My dear little Niece.

There is no set rule concerning the punctuation of the salutation.  The comma, the colon, or the semicolon may be used either alone or in connection with the dash.  The comma alone seems to be the least formal of all, and the colon the most so.  Hence the former is used more frequently in letters of friendship, and the latter more frequently in business letters.

+97.  Body of the Letter.+—­The body of the letter is the important part; in fact, it is the letter itself, since it contains the subject-matter.  It will be discussed under another head later, and is only mentioned here in order to show its place in connection with the beginning of a letter.  As a rule, it is best to begin the body of our letters one line below, and either directly underneath or to the right of the salutation.  It is not improper, however, especially in business letters, to begin it on the same line with the salutation.  A few examples will be sufficient to show the variations of the place for beginning the main part of the letter.

(1)
______________________________________________________
|                                                      |
|                             1694 Cedar Ave.,         |
|                                  Cleveland, Ohio.    |
|                                      June 23, 1905.  |
| Messrs. Hanna, Scott & Co.,                          |
|   Aurora, Ill.                                       |
|                                                      |
| Gentlemen:--I inclose a money order for $10.00,      |
| etc.                                                 |
|                                                      |

(2)
______________________________________________________
|                                                      |
|                             Everett, Washington.     |
|                                     Oct. 20, 1905.   |
|   My dear Robert,                                    |
|      We are very glad that you have decided to make  |
| us a visit, etc.                                     |
|                                                      |

(3)
______________________________________________________
|                                                      |
|                             Greenwich, N.Y.          |