1.日期(DATE)—如 Mar.12,2009 (美式寫法︰月/日/年) 或 12 March 2009 ( 英式寫法 ﹕日/月/年)。
2.收信人稱謂(salutation)——如 To Whom It May Concern,(敬啟者) 、Dear Peter ,或 Dear Mr.Chen,(後加逗號）。
3.信件主體（body of the letter)—通常一般信件仍採用內縮式（同一般作文），商業書信多用齊頭式，可在進入信的主題前加一些問候語（詢問健康’表思念對方等，如：”How`s everthing going?" or "How have you been?"等）
如Sincerely, Best regards,Yours truly,Best wishes, All the best,等（後加逗號）。
APPLY FOR UNIVERSITY 申請大學
To Whom It May Concern: March 12,2009
I am currently a high school student in Taipei. I will be graduating in the summer, and my goal is to enroll in a design program in the US. I believe the design program at your university is one of the best, and I am extremly impressed with the top-notch faculty and facilities at your school. I have been focusing my studies on visual communication design as much as possible for the past few years. At the same time, I have maintained a high grade point average and done well in all my classes. I have also participated in several design competitions, and some of my entires have received high marks from judges.
Enclosed are my application forms, letters of recommendation, and samples of my work. I hope that ypu will gave my application full consideration. I look forward to hearing from you soon.
The article of Guided book