"FROM" LINE. - The "From" line is typed two lines below the date or at the left margin classification. Two spaces are allowed between the colon after "From" and the beginning of the addressor's title. The "From" line identifies by title the official in authority (usually the commanding officer or the officer-in-charge) over the activity or other organizational unit having cognizance of the subject covered by the letter. If a reply to the letter is necessary, it will be directed to the addressor.

If a window envelope is to be used for transmitting a letter, the position of heading entries on the letter are adjusted to meet the spacing requirements of the envelope.

"TO" LINE. - The "To" line is placed on the line below the "From" line. There are four spaces from the colon after "To" to the beginning of the title of the addressee. When the functional title does not clearly distinguish the addressee, sufficient information is given as to the intended activity to assure that the letter is correctly delivered. Except in the case of correspondence intended for a ship, the title of the addressee may be followed by the title or the code designation (in parentheses) of the office having immediate responsibility for the subject matter.

"VIA" LINE. - The "via" line, if any, is placed on the line below the "To" line. If there is more than one "Via" addressee, each is numbered with an Arabic numeral enclosed in parentheses. The numerals indicate the sequence through which the correspondence is to be sent. There are three spaces from the colon after "Via" to the beginning of the title of the addressee, if there is only one; or to the beginning of the numbering of the first addressee, if there is more than one.

A letter containing two or more "Via" addressees is not suited to transmission in a window envelope.

"SUBJECT" LINE. - The abbreviation "Subj" is used to introduce a topical statement of the subject of the correspondence, The "Subj" line is two lines below the preceding line of type (five lines for window envelope). There are two spaces from the colon after "Subj" to the beginning of the subject.

Use normal work order. All letters after the colon are capitalized. A letter of reply usually repeats the subject of the incoming letter.

On continuation pages, repeat the subject from the first page on the sixth line from the top, at the left margin, of all second and later pages.

"REFERENCE" LINE. - The abbreviation "Ref," without an S , even though there is more than one reference, is used as the caption when previously prepared material is cited. The "Ref" line is two lines below the last line of the subject, with each reference citation beginning on a new line. Three spaces intervene between the colon after "Ref" and the beginning of the first reference.

References are listed in the order in which they are discussed in the text of the communication. They are designated by small letters enclosed in parentheses: (a), (b), (c), etc. An enclosure is never listed as a reference.

When a letter is cited, the reference line includes the abbreviated functional title of the originator of the referenced letter; the location of the activity, if this information is not indicated by the functional title; the abbreviation "ltr" all identification symbols assigned to the referenced letter; the date, preceded by the preposition of and the functional title of the addressee of the referenced letter if the letter was not addressed to the originator of the communication being prepared. The functional title is preceded by the preposition to. If no identification symbols appear on the letter, the subject is given instead. Introduced by the abbreviation "Subj" followed by a colon, it is added at the end of the reference.

When documents other than letters are listed as references, they are fully identified as to origin, title, and date.

"ENCLOSURE" LINE. - The abbreviation "Encl," without an S , even though there is more than one enclosure, is used to introduce a listing of material forwarded with the letter. The "Encl" line is two lines below the preceding line of typing, with each enclosure notation beginning on a new line. Two spaces follow the colon after "Encl." Enclosures are numbered with arabic numerals in parentheses. They are identified in the same manner as references are in the "Ref" line. When material must go under separate cover, the designation (sep cover) is placed after the description of the enclosure.

Each enclosure that accompanies the letter is identified by typing, stamping, or writing in the lower right corner the word Encl plus the number assigned to it in parentheses; for example, Encl (1). An enclosure to be sent under separate cover