http://www.ftschool.org/fourth/help_items/friendly.letter.htm

PowerPoints:

1    2    3    4   

Study the Friendly Letter Format

Mrs. MacAdam's Tips for Lining Up the Header and Close:

1.    Fold paper vertically and then open. You should now have a fold line down the middle of your paper.
2.    Start the Heading at the center fold line. Write on top of the first line. (Remember, the street address gets its own line; the city, state, zip, get a single line; and the date gets its own line. That's a total of three lines.)
3.    Skip a line.
4.    Begin the greeting [salutation] at the LEFT MARGIN.
5.    Skip a line.
6.    Indent and begin BODY of the letter.
7.    Skip a line after the BODY.
8.    Begin close, at the center fold line.

An OCR Thinking Maps 2nd Grade Letter-writing Prompt
http://cityteacher.wordpress.com/2007/09/25/friendly-thank-you-letter-using-thinking-maps/

Writing love bugs bulletin board for primary:
http://farm1.static.flickr.com/144/385515215_e67b36b4c1.jpg

Friendly Letter Assignments, Criteria & Rubrics

(September) "Dear Mrs. MacAdam"

General Criteria & Rubric for a Docent Letter

For business letters, you'll need how to address certain people. Check this link to find the answers.