4.信的正文（Body of the Letter）
信的正文每段第一行应往右缩进约四五个字母。在写事务性信件时，正文一般开门见山，内容简单明了，条理清楚。在写私人信件时，信写好之后若有什么遗漏，可用 P. S.表示补叙。
5.结束语（Complimentary Close）
结束语是写信人表示自己对收信人的一种谦称，只占一行，低于正文一二行，从信纸的中间或偏右的地方开始写。第一个词的开头字母要大写，末尾用逗号。结束语视写信人与收信人的关系而定例如写给机关、团体或不相识的人的信，一般用：
Yours (very) truly, Yours (very) faithfully,Yours (very) sincerely， 等等。
写给上级和长者的信一般可用：
Yours (very) respectfully, Yours (very) obediently, Yours gratefully, Yours appreciatively, Your obedient servant, 等等。
写给同志或同事的信一般可用：
Fraternally yours, Comradely yours，等等。
写给熟人或朋友的信可用：
Yours, Ever yours, Yours affectionately, As ever, Yours sincerely Yours devotedly, (Most) Fondly yours, Yours excitedly, Intimately yours，等等。
写给亲属或挚友的信一般用：
Yours, Ever yours, Yours as ever, As ever, Yours affectionately, Lovingly yours, (Much) Love, With Love,Lovingly, Your loving son, Your most affectionate, Your devoted friend, Devotedly, 等等，意即：“您的”、“永远是您的”、“您的亲爱的”、“您的爱子（孩子、姐妹、侄、侄女、祖母）” 、“您的挚友”等。
写给挚友的信有时也可用：
Yours hurriedly, Yours hastily, Yours in haste, 等等。
写信给挚友，表示歉意时，可用：
Contritely yours, Regretfully yours, Yours in (with) regret, Yours in (with) deep remorse 等。
在欧洲一些国家里，多把Yours 放在 sincerely等词的前面。在美国和加拿大等国，则多用，把 yours 放在 Sincerely 等词之后。Yours 一词有时也可省略。
6.签名（Signature）
信末的签名一般低于结束语一二行，从信纸中间偏右的地方开始写。若写信人是女性，与收信人又不相识，则一般在署名前用括号注上 Miss, Mrs.或 Ms.，以便对方回信时知道如何称呼。有的还有署名后写上自己的职称、职务或头衔
7.附件（Enclosure）
信件若有附件，应在左下角注明 Encl. 或 Enc.。若附件不止一个，则应写出2（或3，4，5等）Encls.，例如：
Enc: Resume
Encls:Grade Certificate
8.再启（Postscript, 缩写为 P. S.）
再启部分用于补叙正文中遗漏的话，一般应尽量少用，正式的函件中更应避免使用。
私人和公务信函--注意事项
首先，写信者应设身处地想到对方，尊重对方的风俗习惯。
其次，英文信应该行文流畅、言简意赅，避免冗长。这就是说，写信者应用尽可能少的文字表达其必须传递的信息，而且写信者应将其所需传递的信息表达清楚，以免对方产生误解。书信交往，同样需要以礼待人。因而在写信过程中，要避免伤害对方感情，措辞上多选用些礼貌婉转词语。
最后，除了避免语法、拼写、标点错误外，信中所引用的史料、数据等也应准确无误。
私人和公务信函--常用句式
常用的起首语有：
1）Thank you for your letter dated Dec.22,1969.
2)Many thanks for your letter of Sept.5，1997.
3)A thousand thanks for your kind letter of June 5,1997.
4)Your kind letter of November 22th arrived this morning.
5)Your letter which arrived this morning gave me great comfort.
6)In reply to your letter dated 4th July,I want to say…
7)Thank you very much for your letter of August 2 and the gift you sent me on Christmas Eve.
8)What a treat to receive your kind letter of May 5th!
9)It is always a thrill to see your nice handwriting.
10)First of all I must thank you for your kind assistance and high attention to me .
11)With great delight I learn from your letter of this Sunday that …
14)I am very much pleased to inform you that my visit to your country has been approved.
15)I wish to apply for teaching position you are offering.
16)I am too excited and delighted at your good news.
17)I am very obliged to you for your warm congratulations.…
常用的结束语有：
1）Awaiting your good news,
2)Looking forward to your early reply,
3)Hoping to hear from you soon,
4)We await your good news.
5)I hope to hear from you very soon.
6)We look forward to your reply at your earliest convenience.
7)I look forward to our next meeting there in Los Angeles.
8)Your early reply will be highly appreciated.
9)Any other particulars wanted we shall be pleased to send you.
10)The help you give me is sincerely valued.
11)I hope everything will be well with you .
12)Please let us know if you want more information.
13)I hope you always enjoy yourself.
14)I wish you very success in the coming year.
15)Please remember me to your family.
16)With best regards to your family.
17)All the best.
18)With love and good wishes.