The complimentary closure

The complimentary closure is a matter of tradition and a polite way of ending a letter which must suit the occasion and reflect the relations between the parties.

The following salutations and closures are the most usually used in the modern business letter:

Salutation

Dear Sir(s), Dear Madam, Dear Mr. Harris.

Closure

Yours faithfully, (If you don't know the name of the person you're writing to)

Yours sincerely, (If you know the name of the person you're writing to)

Kind regards,

Best regards, (If the person is a close business contact or friend).

Yours truly is rather less formal than Yours faithfully, but it is now little used.

Do not end letters with I am, We are, I remain, etc; These phrases are as old-fashioned, as sentences introduced by Thanking,, Hoping and similar participles.