Chapter IV: Body of the Letter

_The First Word._—The first word should commence on the line immediately following the introductory words, and directly under the comma or the dash of the salutation; as,—

Dear Sir,—

Your letter * * * *

REMARK.

Some writers commence the body of the letter on the same line with the greeting.

_Margin._—It is the usual custom to leave a margin on the left of a written page. This varies according to the taste of the writer and the size of the page.

_Paragraphs._—A new paragraph should commence whenever a new subject is introduced, and, with the exception of the first paragraph, which begins directly under the comma or the dash of the salutation, each paragraph should commence a little to the right of the marginal line.