The complimentary Close – This short, polite, closing ends always with a comma. It is either
at the left margin or its left edge is in the center, depending on the Business Letter Style that
you use. It begins at the same column the heading does. The traditioual rule of etiquette in
Britain is that a formal letter starting “Dear Sir or Madam” must end “ Yours faithfully”,
While a letter starting “Dear” must end”Yours sincerely”. (Note: the second word of the
closing is NOT capitalized)