Question

in a formal letter what comes first sir, or subject?

Answer 1

Addressing a person DEAR SIR or DEAR MADAM would come before the subject in a formal letter. Some people write the subject before (actually, above) DEAR SIR or DEAR MADAM, but the letter does not look very attractive in that case. 

Answer 2

The salutation(Dear sir/ma'am) comes before the subject in the formal letters.

Explanation:

• Formal letters are written for business as well as official purposes.
• These are written for a specific objective and therefore, employ a very precise language and stipulated format.
• As per the prescribed format, the subject in formal letters follows the salutation as it assists in highlighting and clarifying the objective/purpose to the reader.
• However, people often replace the position of subject and salutation but the correct format is that salutation(dear sir/ma'am) is succeeded by the subject.

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