Where the writer is acquainted with the person addressed, the usual form of greeting is "Dear Mr. Smith." THE LETTER ITSELF If writing in response to a letter received, the writer should begin in some such way as this: Mr. Thomas Brown, Newburg, N. Y. My Dear Sir: Your favor of the second inst. is just to hand. In reply permit me to state, etc., etc. This should be followed by the necessary statement, set forth in clear, simple words. Be sure of yourself. The secret of good writing is clear thinking. ENDING THE LETTER There is much in the proper ending of a letter. In the ordinary business letter the usual ending may be, "Yours truly," "Yours very truly," or "Yours respectfully." Other endings used in writing to business acquaintances are, "Yours sincerely," or "Very sincerely yours," or you may substitute the words "Cordially" or "Heartily" for "sincerely." SIGNING THE LETTER The name of the writer should be so clear and distinct as to leave no doubt as to the spelling. The name should always be written in the same way. If your name is George W. Brown, do not write it at one time as here given, and again as G. Washington Brown, or G. W. Brown. Adopt one form and stick to it. If you are writing for a firm or for another as clerk or secretary, always sign the firm name, and below it your own name preceded by the word "per," meaning "by" or "through." THE MATERIALS Never use scraps of paper or soiled paper to write on if better can be had. The materials of a letter affect the receiver, particularly if a stranger, just as one is affected by the garb of a stranger before he speaks. Use a good pen and black ink. Fold your paper so that it will fit the envelope. Avoid blots and erasures; they indicate carelessness or unbecoming haste. Address your letter distinctly. Here is a good form: Mr. George W. White, Boston, 1101 Sioux St. Mass. LETTERS OF INTRODUCTION At some time or another one has to write a letter of introduction, and sometimes he has had to pay for it. If you should give such a letter to a man to introduce him to another with whom you trade, the law has held that the introducer is responsible for any reasonable bills the introduced may contract with the receiver of the letter. Never give a letter of introduction to a man you are not sure of. In addressing a letter of introduction which is to be handed in person, do it in this way: Mr. George W. Brown, Washington, D. C. Introducing Mr. Henry Wilson. This shows on its face the nature of the communication. Here is a good form: 111 Payne Ave., Montrose, Ill. September 27, 1910. Mr. Norman R. Lloyd, Chicago, Ill. Dear Mr. Lloyd: