如果是給自己的朋友或很熟悉的人,Dear或My dear後跟直呼其名(這裡指名字,而不是姓)如:Dear Tom,Dear Aunt Lily,My dear. 如果是工作上生意上的關係,可以寫成:Dear Mr.Green,Dear Mrs.Green. 如果是給某個部門,單位,又不知姓名和性別,可寫成Dear Sir or Madam或Dear all等 一定要避免下列的這些寫法: Dear friend Dear Mr./Mrs. Dear Manager Dear my friend Dear Lady and Gentleman開始語：
1、Thank you for your letter of September 1.
2、Many thanks for your kind letter which reached me yesterday.
3、You letter come to me this morning.
4、I was delighted to receive your letter .
5、I am in receipt of your letter .
6、It’s a long time since I saw your last .
7、I have been missing you a lot since we met last time .
8、I am sorry for not writing to you sooner .
9、I am writing to you tell that ……10.I often think of you. How are you recently?
如果是給自己的朋友或很熟悉的人,Dear或My dear後跟直呼其名(這裡指名字,而不是姓)如:Dear Tom,Dear Aunt Lily,My dear. 如果是工作上生意上的關係,可以寫成:Dear Mr.Green,Dear Mrs.Green. 如果是給某個部門,單位,又不知姓名和性別,可寫成Dear Sir or Madam或Dear all等 一定要避免下列的這些寫法: Dear friend Dear Mr./Mrs. Dear Manager Dear my friend Dear Lady and Gentleman開始語：
1、Thank you for your letter of September 1.
2、Many thanks for your kind letter which reached me yesterday.
3、You letter come to me this morning.
4、I was delighted to receive your letter .
5、I am in receipt of your letter .
6、It’s a long time since I saw your last .
7、I have been missing you a lot since we met last time .
8、I am sorry for not writing to you sooner .
9、I am writing to you tell that ……10.I often think of you. How are you recently?