If you tend to like to write in a slightly formal style, using “Dear” in your salutation is a nice choice. It sounds typical, but think about it: calling someone “dear” is actually very sweet, and indicates that you care about him or her. However, you don’t have to read into it; “dear” is as appropriate for a letter to your best friend as it is for a letter to an acquaintance you just met. For a letter that is more casual in tone, consider beginning it with “Hi, [name]” or “Hello, [name]. " This greeting is appropriate for a friend or relative, but don’t begin a business letter this way; it’s a bit too casual. Write a more personal greeting for someone with whom you are intimate, or want to be. For example, “Dearest [name],” “My [name]” or “Sweet [name]. " Be sure to end your greeting with a comma. It is also formally correct to begin the body of the letter on the next line. [3] X Research source
“How are you doing?” or “How have you been?” are common ways to start a letter. Asking a question helps make the letter feel like part of a longer conversation. If you’d like a reply to your letter, feel free to pepper it with questions throughout. You can use the first paragraph to inquire more deeply about the recipient’s life. For example, “I hope little Julie has been enjoying kindergarten. I can’t believe she’s gotten so big!” Referencing the time of year is another common letter opening. Think of it as the equivalent to making small talk before you launch into a deeper conversation. For example, “I hope you’ve been having a wonderful fall. The trees in my neighborhood are more brilliant than they’ve ever been before. I think we’re in for a cold winter, though. "
Write about what’s happening in your life. No matter what it says, your letter will probably be appreciated, but the recipient will feel much closer to you (and therefore the letter will be more effective) if it’s revealing. Tell what events have occurred, what emotions you’ve felt, and what plans you have for the future. Don’t create an airbrushed picture of your life; that defeats the purpose of a friendly letter. Avoid a holiday newsletter-style update; your friend will start skimming to the bottom if you just list everything you’ve accomplished since your last letter. You don’t have to go too deep into your troubles, but try to portray your life realistically.
You can also discuss topics of mutual interest. Write your thoughts on art, politics, current events, or any other subject that you’d discuss with your friend in person. Consider suggesting movies you’ve seen that you think your friend would like, or books you’ve read that you want to recommend. Sharing good information is always welcome in letters.
Reiterate the purpose of the letter. For example, if you invited your friend to come to a party, write, “I hope you can come!” If you simply wanted to wish your friend a happy season, write, “Have a wonderful Thanksgiving!” or something to that effect. Encourage your friend to write back. If you’d like a response, write, “Hope to hear from you soon,” or, “Please write back!”
If you want to write a formal closing, consider “Sincerely,” “Warmly,” or “Best wishes. " If your letter is more casual in tone, try “Yours,” “Take care,” or “Cheers. " For a more intimate closing, choose “Love,” “Much love,” or “Thinking of you. “[5] X Research source