1. Your Address
The return address of the sender so the recipient can easily find out where to send a reply to. Skip a line between your address and the date. (Not needed if the letter is printed on paper with the company letterhead already on it.)
2. Date
Put the date on which the letter was written in the format Month Day Year i.e. August 30, 2003. Skip a line between the date and the inside address (some people skip 3 or 4 lines after the date).
3. Inside Address
The address of the person you are writing to along with the name of the recipient, their title and company name, if you are not sure who the letter should be addressed to either leave it blank, but try to put in a title, i.e. "Director of Human Resources". Skip a line between the date and the salutation.
4 .Salutation
Dear Ms./Mrs./Mr. Last Name:, Dear Director of Department Name: or To Whom It May Concern: if recipient's name is unknown. Note that there is a colon after the salutation. Skip a line between the salutation and the subject line or body.
5 Subject Line (optional)
Makes it easier for the recipient to find out what the letter is about. Skip a line between the subject line and the body.