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3 Business Letter Salutation 2
3 Business Letter Salutation 2
recent years the use of the form Ms has become quite
common. Like its ‘male* equivalent Mr, it does not indicate
whether the person addressed is married or unmarried. This is
typed above the name of the firm sending the letter, then a space
is left for the signature. If the salutation is ‘Dear Sirs’ or ‘Dear Sir*,
the complimentary close will read ‘Yours faithfully’ or, less
commonly, ‘Yours truly*. If the correspondent is addressed by his
or her name—*Dear Mr Brown\ *Dear Miss James*, etc.—^the
complimentary close will take the form *Yours sincerely’.