**Salutation or Subject: Which Comes First in Formal Letters?**

In formal letter writing, there is a specific structure and order to follow. The salutation and subject both play important roles in setting the tone and purpose of the letter. However, the question of which comes first, the salutation or subject, can vary depending on the specific guidelines or preferences of the organization or situation. Let's delve into the details to understand the common practices and considerations when deciding the placement of salutation and subject in a formal letter.

**1. Purpose of the Salutation:**
The salutation is the opening greeting used to address the recipient of the letter. It serves to establish a polite and professional tone, while also providing a personal touch to the communication. The salutation typically includes the recipient's name, such as "Dear Mr. Smith" or "To Whom It May Concern."

**2. Purpose of the Subject:**
The subject line of a formal letter provides a concise summary of the letter's content. It helps the recipient quickly understand the purpose and topic of the letter before delving into the details. The subject line is placed after the salutation and is generally written in bold or capitalized letters to draw attention.

**3. Common Placement:**
In most formal letters, the subject line is placed after the salutation. This order is commonly followed in business correspondence, academic letters, and official communication. Placing the subject line after the salutation allows the recipient to first acknowledge the greeting and then quickly grasp the main subject or reason for the letter.

**4. Placement Considerations:**
While the common practice is to have the subject line after the salutation, there may be situations or specific guidelines where the order is reversed. Some organizations or individuals prefer to have the subject line before the salutation, especially in cases where the subject itself is of utmost importance or urgency. However, this is less common and varies depending on the context and personal preferences.

**5. Proper Formatting:**
To ensure clarity and professionalism, it is essential to format the salutation and subject line appropriately. The salutation should be followed by a comma (e.g., "Dear Mr. Smith,") while the subject line should be clearly indicated with a bold or capitalized heading (e.g., "Subject: Request for Meeting").

**Conclusion:**
In the standard format of formal letters, the salutation comes before the subject line. However, it is crucial to note that specific guidelines or preferences may differ depending on the organization or situation. When writing a formal letter, it is always advisable to follow the prescribed format and guidelines provided by the recipient or the organization to ensure effective communication.