Sample:

(1) January 15, 2008

(2) Dear Katrina,

(3) I hope this letter finds you happy and healthy! Did you ring in the New Year in a fabulous way? It seems like so long ago that I last saw you. It's hard to believe that it was just last month that we were celebrating the Holidays together! All is well on my end. I'm still enjoying work and school...and of course, the dogs are always keeping me busy! In my free time, I've been riding my bike and enjoying the great weather we've been having. I've read a few books lately that I think you'd really enjoy. I'm setting them aside for you. While I was making my New Years Resolutions a few weeks ago, I thought a lot about the things that I am lucky and grateful for in my life. Your friendship was high on my list. (4) I sincerely hope we don't let too much time pass before we see each other again.

(5) Until then,
(6) Kelly

(7) P.S. I ran into Emily at the gym. She says hello!

Explanation:

(1) Date (Month, Day, Year). Aligned to the right at the top of the page.

(2) Salutation (Dear + Name of Recipient). Skip a line between the date and the salutation. Traditionally a comma is placed after the name, but in more casual letters, exclamation points are acceptable ("Hi Katrina!").

(3) Body (Paragraphs). Skip a line between the salutation and the body of the letter. Skip a line between each paragraph.

(4) Conclusion.

(5) Closing. Skip two lines between the conclusion and the closing. Align right. The most traditional closing lines are "Sincerely," and "Thank you."

(6) Signature. Align right and sign your name.

(7) P.S. (Post Script). Add any last minute thoughts or sentiments!