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   Sirs in the plural.  The adjective « dear » indicates a certain degree of confidence; when omitted, the address is more formal.
   The argument, which constitutes the body of the letter, is of course the most important part of it. A clerk generally receives instructions from his employer as to what he is to write; in the case of answers, the merchant often notes with a pencil, on the margin of the letter received, the main points of the rep'y, for his clerk's guidance in drafting it out (i).
   When several subjects are to be dealt with, a good system is to divide the letter into paragraphs accordingly, and in replying, the same order is to be followed as observed in the original letter, treating each item distinctly.
   As to the closing clause, it should be as concise as possible, compliments being customarily left aside in commercial style ; a simple : « I remain yours truly » or « yours faithfully » will be sufficient.
   > A clerk never signs letters unless by special power received by his employer with a lettet of procuration, when he is to insert before his name the formula «per procuration » usually
   (i) To draft out  Stendere la minuta di uno scritto, quindi « minutari ».
   shortened into « per pro » (1), Officials of companies add their official designation, viz: Manager (2), Secretary, Managing Director (3), or other to the same effect.
   A.  Your instructions are so clear, that I hope I shall easily apply them ; the main difficulty being however that of couching the body in a business-like style.
   0.  Which difficulty, as I told you, can only be overcome by practice, and to this effect I purpose to train you in drafting out under my guidance pro-forma letters (4) on fictitious arguments, beginning with the plainest subjects, such as : circulars for general communication, letters of introduction or of inquiry for information, offers of services etc., and passing on to more complicated ones ; you will do the work at home and I'll (5) correct it afterwards.
   (1) per prò Corrisponde alla formula italiana «per
   procura ».
   (2) Manager  Direttore.
   (3) Managing Director  L' Amministratore Delegato ai
   una Società per azioni.
   (4) La dicitura latina « prò forma » è comunemente usata in inglese, come prefisso al nome di un documento o scritto qualsiasi, per indicare che esso non è che un atto simulato; quindi «pro-forma tetters » vale a lettere simulate».
   (5) l'Il  accorciatura di «I will».