It is generally written two spaces above the attention line and two spaces below the level of date. Peter Hun Marketing Department. Pin On Business Template The inside address consists of the names and address of the person or firm to whom the letter is written. How to write a business letter with an attention line . Throughout Business Letter Format With Subject Line Business letter attention salutation and subject lines. I use Subject Line frequently this is used in both a letter and the subject line of an email. So in answer to your question yes the definition is accurate but the syntax would not be used explicitly. When typing a business letter place the attention line below the address of the recipient and before the subject line if included. Subject or reference line. The attention line should go two lines below the recipient address. These details are usually typed above the salutation. A letter written for business purpose is a business letter. Attention a...