where do I put the "re: subject" in a business letter

  • Thread starter Thread starter Guest
  • Start date Start date
G

Guest

examples:
Dear Sirs
re: subject matter

OR
re: subject matter
Dear Sirs

OR .. what is the correct format please.
 
DellaB:

It should follow the inside address separated by one line space.

For examble

Joe Blow
1234 State STreet
City, State Zip

Re: Subject

Dear Mr. Blow
 
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