\address{George Gr\"{a}tzer\\
Department of Mathematics\\
University of Manitoba\\
Winnipeg, MB, R3T 2N2\\
Canada}
\signature{George Gr\"{a}tzer}
\date{}
\begin{letter}{Prof.~John Hurtig\\
Computer Science Department\\
University of Winnebago\\
Winnebago, Minnesota 23714}
\opening{Dear John,}
Enclosed you will find the first draft of the five-year plan.
\closing{Friendly greetings,}
\cc{Carla May\\
Barry Bold}
\encl{Five-year plan}
\ps{P.S. Remember our lunch meeting tomorrow! G.}
\end{letter}