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10.18 Subject line
A subject line specifying the topic of the letter, if included, comes between the salutation and the body of the letter. The introductory word Subject may be used, but is not essential. The terms Re and In re should be reserved for legal correspondence. The subject line is entered either wholly in upper case or in boldface. It may begin flush with the left margin or be centred for emphasis. It is not used in personal correspondence, where the subject is usually referred to in the first paragraph.
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