一.称呼
1.写给机构或公司：Dear Sirs,是英国人比较喜欢的用词：Gentlmen是美国人常用的词。注意Gentlemen只能用复数，也不用Dear Gentlemen
2.写给妇女社团、组织，可用Madams:Ladies如果已知收信人的职称，称呼一般用单数如；Dear Sir,Dear Madam
3.写给个人或朋友，常在姓名、姓氏、名字前家加Dear 如Dear Wang Feng: Dear Mr Smith: Dear Professor Jones: Dear Dr.Pangloss
Sir（s）正式 ,Dear Sir一般 My dear Sir 比较正式 Dear Mr.Brown一般 My dear Mr.Brown 比较正式
二.起首语
I was glad to receive your letter of May 4......
With great delight I learn that......
I have the pleasure to tell you that.....
I have just received your kind letter.
Your kind letter of Saturday arrived this morning.
Thank you for your letter of June 12.....
三.结束语
I hope to hear from you soon./We look forward to hearing from you.
I look forward to our next meeting.
Your kind early reply will be appreciated.
Your favourable information wil be greatly obliged.(盼侯贵方佳音)
We look forward to your favourable reply.
We are awaiting your orders.
We are looking forward to your earliest/favourable reply.
Thank you for your close cooperation in this respect.（感谢你方的密切配合）
An early reply will be most welcome.
We are expecting a reply at your earliest convenience.
In reply to your enquiry of Oct. 11 we have pleasure in enclosing......
We thank you for your enquiry of ...and we are pleased to quoe as follows.
