Complimentary closes

If the letter begins Dear Sir, Dear Sirs, Dear Madam or Dear Sir or Madam, it will close with Yours faithfully.

If the letter begins with a personal name – Dear Mr James, Dear Mrs Robinson, Dear Ms Jasmin – it will close with Yours sincerely.

Avoid closing with old-fashioned phrases such as:

We remain yours faithfully, Respectfully yours, etc.

The comma after the complimentary close is optional (Yours faithfully, or faithfully yours).

Note that Americans tend to close even formal letters with Yours truly or Truly yours, which is unusual in the UK in commercial correspondence. But a letter to a friend or acquaintance may end with Yours truly or the casual Best wishes.

The position of the complimentary close - on the left, right or in the centre of the page – is a matter of choice. It depends on the style of the letter (blocked letters tend to put the close on the left, indented letters tend to put them in the centre) and on your firm's preference.