Okan lára ìgbésé tí ó ya kiko létá àìgbagbéfé soto ni

A formal letter needs a proper heading at the top. The heading shows your address and the date. This tells the reader who sent the letter and when.

The other parts like greeting, date, and recipient address are also important. But they come after the heading. The heading is the first step in writing a formal letter.

Without a heading, your formal letter is incomplete. Always start with your address and date at the top of the page.