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Tips when writing a letter Opening lines

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Why do we need an opening line in a business letter or email?

- to make reference to previous correspondence
- to say how you found the recipient's name/address
- to say why you are writing to the recipient.
10 Good Opening Lines:
With reference to your letter of 8 June, I ...
I am writing to enquire about...
After having seen your advertisement in ..., I would like...
After having received your address from ..., I...
I received your address from ... and would like...
We/I recently wrote to you about...
Thank you for your letter of 8 May.
Thank you for your letter regarding...
Thank you for your letter/e-mail about...
In reply to your letter of 8 May,...
Closing lines
Why do we need a closing line in a business letter or email?

- to make a reference to a future event
- to repeat an apology
- to offer help

10 Good Closing Lines
When to write 'yours faithfully' and when 'yours sincerely' in a business letter?
A Good covering letter
A Bad covering letter
The Speculative Letter
Advantages of Writing Speculative Letters
Good Example of Speculative Letters 1
Bad Example of Speculative Letters 1
Good Example of Speculative Letters 2
Bad Example of Speculative Letters 2
Application Form Letters