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How American lawyers open and close letters

Dear Mr. Dryden:

I have never met you, we have had insufficient contact for me to be comfortable using your first name, or we have a rather adversarial relationship.

Yours truly, (or) Yours sincerely, (or) Sincerely,

Perry Mason

Dear Bob:

You are an established client or an attorney with whom I have had dealings before.

Yours truly, (or) Yours sincerely, (or) Sincerely,

Ally McBeal

How British lawyers (barristers and solicitors) open and close letters

Dear Mr Smythe,

Re: Increase in share capital (may be in bold type, may include or omit “Re:”)

You are a new client or someone with whom I am not on a first-name basis.

Yours faithfully, (or) Yours sincerely,

John Kavanagh

Dear Marie,

Re: Increase in share capital

We have an established working relationship.

Yours sincerely,

Horace Rumpole

DIFFERENCES TO NOTICE

British usually write abbreviated titles, initials, dates, addresses, salutations and closings without punctuation. e.g. commas may be omitted after the salutation and closing.
In the British forms, the salutation and closing must correspond. “Yours faithfully” usually used when salutation is “Dear Sir(s)” or “Dear Madam”
Position of the “Re:” line in British forms.