Business Letters: Format
- Begin the body of a business letter two spaces below the salutation or attention-getting device. Each paragraph should be single-spaced and justified to the left margin of the page with a double space separating each paragraph.
- It is acceptable to double space the text of a letter when the body is very short. This is done purely for cosmetic reasons, giving the letter a more visually balanced appearance on the page. In such instances it is appropriate to indent the first line of each paragraph.