示例如下：
称呼：Dear Mr.Surname:
问候：Hello!
正文：I have received your letter. My opinion is as the follows.
结语：Yours sincerely,
回信人名字：your name.
示范：介绍信。
Dear Mr. / Ms.
尊敬的先生/小姐
This is to introduce Mr. Frank Jones, our new marketing specialist who will be in London from April 5 to mid April on business.
现向您推荐我们的市场专家弗兰克•琼斯先生。他将因公务在四月15日到四月中旬期间停留伦敦。
We shall appreciate any help you can give Mr. Jones and will always be happy to reciprocate.
我们将非常感谢您向琼斯先生提供的任何帮助，并非常高兴施以回报。
Yours ，faithfully
您诚挚的。
示例如下：
称呼：Dear Mr.Surname:
问候：Hello!
正文：I have received your letter. My opinion is as the follows.
结语：Yours sincerely,
回信人名字：your name.
示范：介绍信 。
Dear Mr. / Ms.,
This is to introduce Mr. Frank Jones, our new marketing specialist who will be in London from April 5 to mid April on business.
We shall appreciate any help you can give Mr. Jones and will always be happy to reciprocate.
Yours ， faithfully
译文：尊敬的先生/小姐，
现向您推荐我们的市场专家弗兰克•琼斯先生。他将因公务在四月15日到四月中旬期间停留伦敦。
我们将非常感谢您向琼斯先生提供的任何帮助，并非常高兴施以回报。
您诚挚的。
总之，英文回信左上角先顶格写称呼，称呼分场合决定是否直呼其名，比较正式的是称呼其职位。在正文最好首先回应来信的内容，再展开谈其他的问题。