Message #34223

[raindance]

If a letter has to begin with "Dear Sir", I use "Yours faithfully" in closing.  Otherwise it depends on how well I know the person to whom I am writing.  I may write "Dear Mr Smith" and close with "Yours sincerely" or, if I know the person well "Regards" or "Kind regards" for someone I know very well.   I tend to "top and tail" my letters too, which I expect is a bit old-fashioned.  

Raindance