The attention line directs a letter to a specific person in an organization when the company name is used in the address line. The line is typed below the inside address and above the salutation, and it can be at the left margin, indented with the paragraph or centered, depending on the letter layout (style) used. Remember that the attenion line, even if it includes the name and/or title of a specific person, has no bearing on the salutation. The following are various style of writing an attention line: