This poster explains how to write a letter. It details the essential components, including the heading, where you place your address and the date, and the greeting, where you should appropriately address the recipient. It explains the body of the letter, emphasizing the importance of clear, concise writing, and offers tips on how to effectively open and conclude your message. The poster also highlights the need to write a closing, such as "Sincerely" or "Best regards," and demonstrates this final line's correct placement and capitalization. Additionally, it illustrates proper punctuation usage, such as where commas should be placed in dates and addresses, and after the closing, making it a comprehensive guide for kids learning to structure and punctuate their correspondence correctly.