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 In a business letter,
            it is quite common that both sender and addressee will have separate
            references for the matter under discussion, or for the
            correspondence itself. Your ref.: BM Normally, such references are simply the initials of the person who wrote the letter. If there are two sets of initials, the second set is that of the person who typed the letter. Sometimes, in order to be sure that the letter reaches the person concerned, it is possible to put, after the name and address of the company, the name of the person who is dealing with the matter. This sentence is normally underlined: For the attention of Ms jean Ralston. When such references
            are not used, and you wish to state the subject of the letter before
            entering into it in detail, place the subject in the centre of a
            line, before (or after) the opening salutation. Re: Sales of BX90 to japan 
 It is normal practice nowadays to align everything against the left-hand margin. Paragraphs tend to be well-spaced, and the British habit of indenting paragraphs is losing favour. Keep short routine letters as short and clear
            as possible. 1. Reference: Give the information necessary for your correspondent to trace the file or recall the transaction. 2. Facts: Explain what has happened - the facts of the case 3. Action: Tell your correspondent what you want him or her to do, or what you are going to do. 
 Over the past twenty
            years, business correspondence, partly through the influence of
            American style, has become less formal. This is particularly
            noticeable in the way that letters begin. Thank you for
            your letter of (date) Of course, it is still possible to see more formal expressions used, such as: We are in receipt of your letter of (date) Although such
            formulae are not frequent between companies who are frequently in
            touch with each other. Thank you for your letter of 5 May/5th May/May 5/May 5th The exact day and month are usually given, whereas, in "old-style" business letters, you may find the following: I am in receipt of your letter of 9th inst. (the
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