7..1 – Key language
Beginning and ending a letter
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Beginning a letter
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| To a | British English | American English |
| Company
Man (name?) Woman (name?) Person (name and sex?) Man Woman (married/widowed) Woman (unmarried) Woman (marital status?) Married couple Unmarried couple Internal mail Committee Friend or acquaintance |
Dear Sir or Madam Dear Sir Dear Madam Dear Sir/Madam (Sir or Madam) Dear Mr Smith Dear Mrs Smith Dear Miss Smith Dear Ms Smith Dear Mr and Mrs Smith Dear Mr Smith and Ms/Mrs Dear colleagues Sir or Madam Dear John
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Gentlemen Dear Sir Dear Madam Dear Sir/Madam Dear Mr. Smith Dear Mrs. Smith Dear Miss Smith Dear Ms. Smith Dear Mr. and Mrs. Smith Dear Mr. Smith and… Dear colleagues Dear John |
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Closing a letter: The closing depends on the opening!
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| If you start with: | British English | American English |
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Dear Sirs/Sir/Madam Gentlemen
Dear Mr/Mrs etc. Smith
Dear John |
Yours faithfully
Yours sincerely*
Best wishes Regards |
Sincerely yours Truly yours
Yours sincerely* Sincerely yours Truly yours Best wishes Best regards
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*Frequently misspelt – please note correct spelling.
In British English, the closing is determined by the opening.
In American English, the closing is determined by how formal a tone is needed.