Where can the subject line of a business letter be found?

The subject line of a business letter is typically located after the salutation. This placement helps clarify the purpose of the letter right after the greeting, allowing the reader to immediately understand the main topic or concern being addressed. By situating the subject line in this position, it serves as a focal point, helping to guide the recipient's expectations as they read through the letter.

In contrast, other elements such as the closing occur towards the end of the letter and do not provide immediate context about the content. Additionally, placing the subject line at the bottom of the page would be counterproductive, as it would be the last thing the reader sees rather than a prompt for the content. Including the subject line right before the date is also not standard practice, as it would disrupt the logical flow of information within the letter.