Heading, The section that contains the writer's address, usually placed at the top of the letter., Date, The part that shows when the letter was written., Salutation, A polite greeting that addresses the recipient and usually ends with a comma., Body, The main part of the letter where the writer expresses ideas, feelings, or information., Complimentary Close, A courteous phrase used to end the letter before the writer's name., Signature, The writer's name or handwritten signature placed after the closing., Inside Address, The section that contains the recipient's complete name and address (commonly used in formal letters).

LETTER

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