The body of a business letter is typically separated into short paragraphs and may include numbered or bulleted lists to offset related items and prevent overloading the message with lengthy blocks of text. The body of the letter follows two blank lines separating it from the salutation above and the complimentary close below. There are differences in format for the three main letter styles of full block, block, and semi-block, with the full block dominating as the preferred format.

Words....words, words. . . .

With the full blocked letter style each paragraph begins on the left margin. Some more important information continues in the first paragraph for two to four sentences.

Words....words, words. Between paragraphs there is additional line space indicating a new paragraph. As before, this paragraph begins at the left margin, as do the date of composition, receiverâs address, complimentary close, senderâ' name, title, and additional information.