DEPARTMENT OF THE NAVY
USS CUSHING (DD 985)
FPO SAN FRANCISCO, CA 96662
Ser DD 985/28
January 5, 1995
Coover Precision, Inc.
Attn: J. Doe
6923 W. Hobson Blvd.
New York, NY 11378
When writing to a company in general but directing your letter to a particular person
or office, use an attention line between the companys name and its address. Type Attn:
and then a name or title.
Make the salutation agree with the first line of the address. If the first line is a
company name, the salutation is Gentlemen even if the attention line directs the letter to
an individual. Note the inside address and salutation in this letter.
F. A. BRUSH
Commander, U.S. Navy
By direction of the
(1) Correspondence Manual (sep cover)
Figure 3-12.-Sample business letter.