The Complimentary Close – This short, polite closing ends always with a comma. It is either at the left margin or its edge is in the center, depending on the Business Letter Style that you use. It begins at the same column the heading does. The traditional 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 )