Explanation: The heading is the part of the letter that is located on the left margin. It contains the return address. The date must be written as the last line of the heading. In some formal business letters the heading might include information such as phone number, fax number, or even an e-mail address. Usually there is a space line between the address and the date. Using stationery with the return address already imprinted means you no longer have to write that on the heading, but always write the date.
