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The inside of a letter should be set up with a general form, although there is more room for variances as the letter reaching its intended address depends on the outside envelope and not the inside. However, for more formal letters, it is important to set up the correct header and introduction. 

The address of the intended recipient. If they have a position or company, that should go first, and then an indent, their street number and street name, indent, city, indent and finally state and zip code. 

The return address should appear at the top right corner of the piece, in the order of street number and street, then an indent, city, another indent, state and zip code. This address should mirror the form seen on the front of the letter.

The date goes underneath the writer's address. Month should be followed by the day, and then a comma, finished with the year. 

The opening statement should be polite. Common openings are different ways to say "To the recipient". They should be followed by a comma and then a full blank line before the beginning of the letter.

The closing of the letter should be a form of "sincerely" adjusted according to the tone. It should be a complete blank line down from the body of the letter, followed by a comma, and another full blank line above the signature. 

The final aspect of the letter is the signature of the writer. It should be at the bottom right of the page. 

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