Heading is the first part of the letter. It consists of name, address, e- mail address, website address, telephone number, fax, number and post box number of the organization, which writes the letter.
The inside address should be exactly the same as the address of the receiver written envelope. It is written in three lines.
Salutation is the third part of the letter. It is the greeting or honor given to the receiver by the writer.
The act of concluding the letter by giving due respect to the receiver is called complementary closing.