There are two additional rules for capitalizing when writing letters.

1. Capitalize the first word and all nouns in the salutation (or greeting).

Correct:

Dear Sir:

My dearest Aunt,

Greetings!

2. Capitalize the first word in the complimentary closing.

Correct:

Sincerely,

Truly yours,

With best wishes,

For more, see Letter Writing topic in Grammar Contents.

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