The Body of the Letter
The subject matter of the letter is contained in the body of the letter. The body of the letter may
consist of one paragraph or as many as necessary to convey the message. Many-paged letters should
be numbered. In writing the body of the letter one should start a new paragraph every time you
change to a new subject.
The body of the letter should begin just to the right of and below the end of the salutation: or, if
the salutation is a long one, it should begin somewhere near its right.
The body of the letter should be arranged in paragraphs, the first word of each should be indented
five spaces from the left-hand margin; other lines should commence at the margin.
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