Opening and Closing a Letter:Objective: To learn how to open and close a letter for IELTS General Training Task 1.There are three types of letters that you may come across in this task: Formal Semi-formal InformalEach of these opens and closes in a different way.Opening and Closing a Formal Letter:A formal letter will usually be to some kind of company. For example: Bank Insurance Company AirlineThis means that you are usually writing to someone you do not know.Opening the LetterDear + ? Sir = you know it is a man Madam = you know it is a woman Sir / Madam = you dont know Closing the LetterThe way you open it determines how you close it. You gave it a formal opening, and therefore it needs a formal closing. If you have opened a letter as above, then this is how you close it: Yours faithfully,

Semi-formal Letter:A semi-formal letter will usually be to someone you know, or at least you know their name. For example: Landlord Employer Librarian Doctor School CounsellorOpening the Letter:To open the letter, you use the family or surname (not the first or full name). They differ depending on whether it is to a man or a woman.Example 1: To a manPaul Jones = You know his name and its a man. Dear Mr Jones, Example 2: To a womanJulie Smith You know its a woman but is she married or not? Dear Miss Smith, = You know she is unmarried or single. Dear Mrs Smith, = You know she is married or a widow (married when her husband died). Dear Ms Smith, = Neutral i.e. you dont know if shes married or not (best for IELTS as you will not know).Closing the Letter: Yours sincerely,InformalAn informal letter is to someone you know every well, like a friend or family.Opening Dear John, Dear Mary,Closing Best wishes, Best regards,