Optional elements for business letters

These elements apply to certain business letters:

Attention line

If your letter is addressed to a company, you may include an attention line to indicate the intended recipient of your letter (e.g., CEO, chief financial officer, marketing director). The attention line goes two lines below the recipient's address:

Attention: Director of Customer Service

Subject or reference line

A subject or reference line may be useful to alert the recipient to the purpose of your letter. Include it two lines below the attention line or recipient's address. Use Subject: or Re: to begin this line, or write the subject in capital letters:

Re: Policy number AM4758Z6


Typist's initials

If someone else types the letter for you, include your initials in capital letters and the typist's initials in lowercase letters three lines below your signature. Separate the sets of initials with a colon (:) or slash (/):



If you have enclosed additional documents along with your letter, indicate so by typing Enclosure or Enclosures either three lines below your signature or one line below the typist's initials. You may also list which documents are enclosed, if you have included several; if you do so, use the abbreviation Encl. If there is more than one enclosure, state how many in parentheses () :

Enclosures (3)

Encl: photos (2) of damage to car, repair estimates (3)

Courtesy copies

Use this line if you are sending copies of the letter to others in addition to the addressed recipient. Include it three lines below the last element of the letter. Write each person's name on a separate line, and list each person in alphabetical order:

cc: Jane Doe

 John Smith


Back to How to write a business letter.

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