Where does the subject go?

by Alison
(Southaven)

Where should the subject line appear in a business letter? Is it above the salutation or under is?

Hi Alison,

Sometimes to speed up the handling of your mail, it may be wise to use a subject line. The subject goes just after the Salutation. The following is an example:

--------------------
Dear Mr. M. Jackson:

Subject: Order No. 456-9A

--------------------

I hope this helps.

If you need more information on how to format you letter, check out my page on business
letter format:
http://www.writing-business-letters.com/business-letter-format.html

Regards
Dax Cheng