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1. 先说格式吧。一般用的是缩进式和齐头式。
（1）缩进式
算是传统的英式结构。称呼顶格，每段第一行向里缩进4-8个字符。落款在中间
偏右。
Dear Jason,
I'm so glad to hear from you. How have you been these days?
In your last letter, you talked about movies you love. I agreed with you
that
Life of Pi
is a great movie.
Anyway, here is one of favorite movies that I would like to recommend to
you.......
Yours,
Li Lei
(2)齐头式
美式结构，一般商务英语，电子邮件都会用到。称呼，段落，落款都顶格，段与
段间空一行。
Dear Jason,
I'm so glad to hear from you. How have you been these days?
In your last letter, you talked about movies you love. I agreed with you
that
Life of Pi
is a great movie.
Anyway, here is one of favorite movies that I would like to recommend to
you.......
Yours,
Li Lei
2.结构
包括信头（寄信者地址和寄信日期 ），收信人地址，称呼，正文，结束语，签名。
有时还有附言，附件什么的。
No.5, Qingtai Road
Hangzhou, 310000 信头
Dec.13, 2012
Doctor Jason Mraz
15 Linkin Avenue 信内地址
San Francisco
California 31000
U.S.A
Dear Dr Jason, 称呼
I'm so glad to hear from you.
....... 正文
......
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