Use capitals for the first word and for all nouns in the salutation of a letter:
- Dear Madam
- My dear Sir
- Dear Colleagues
- Ladies and Gentlemen
In administrative writing, the complimentary close or final salutation includes such expressions as Sincerely yours, Yours sincerely, Yours truly or Yours very truly. Only the first word begins with a capital letter.
- Yours truly,
- Very sincerely yours,
- The deputy minister closed the letter “Yours sincerely,” before adding his signature with a flourish.
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