What is a letter subject line?

A letter subject line is an optional line near the top of a formal letter that states the main subject of the letter.

In the US, the subject line typically appears after the date but before the salutation, with a line of blank space before and after it.

Subject lines often start with “Subject:” (e.g., “Subject: Plumbing Awards 2025”) or “RE:” for “regarding” (e.g., “RE: Your table at the Plumbing Awards 2025”).

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