The layout of letters 1.The top part of a business letter 日期：Date： 23 December 2007 地址：Mr. James Green Sales manager BBB PLC 55-60 Old St， London E6 6HG 称谓：Dear Mr. Green （Dear Gentlemen， Dear Sir。

Dear Sirs， Dear Madam） 2.The body part of a business letter 标题（可以不要） 正文 3. Look at the two endings of business letter below. Notice the useful phrases that are used in these letters. （1）Please let me know if this is convenience. I look forward to hearing from you. Best wishes Yours sincerely， （signature） Ms. Gillian Janes Personnel Nanager （2）Please phone us to confirm the details. We look forward to receiving your comments. Yours faithfully （signature） for Ms. Gillian Jones Personnel Manager。