In the structure of the business letter what comes first.
Options:
A .  Reference
B .  Date
C .  Salutation
D .  Heading
Answer: Option D In the structure of the business letter Heading comes first. The first and foremost part of the letter is the HEADING that contains the name and address of the sender firm. The name of the firm is usually written or printed in bold capital letters followed by the nature of business.