... first letter of the word, and then the second letter and so on. All the words in the example above start with the letters la. We then must look at the third letter of the words. The third letter ... oftenincorporated in their letterheads. Increasingly businesses include their website addresses in theirletterheads.2 The Date of the letter This is often the first item to be typed on the letter, and it ... ManagerThe Layout of Business LettersSpecimen Letters (1), (2) and (3) illustrate three very common - but quite different - layoutsof business letters./ IndentationSpecimen Letter (1) is ‘indented’,...