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The following is the general format, excluding indentation used in various formats: [SENDER'S COMPANY NAME] [SENDER'S ADDRESS (optional if placed at bottom)] [SENDER'S PHONE] [SENDER'S E-MAIL (optional)] [DATE] [RECIPIENT W/O PREFIX] [RECIPIENT'S COMPANY] [RECIPIENT'S ADDRESS] (Optional) Attention [DEPARTMENT/PERSON] Dear [RECIPIENT W/ PREFIX] [First Salutation then Subject in Business letters ...
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Comercial—the Spanish and Portuguese word for "commercial"—can refer to: Esporte Clube Comercial (MS) , a Brazilian football club from Campo Grande, Mato Grosso do Sul Esporte Clube Comercial (PR) , Brazilian football club from Cornélio Procópio, Paraná.