Where is the subject line located in a business letter?

In a business letter, the subject line is placed before the salutation. This positioning is critical because it allows the reader to quickly understand the topic or purpose of the letter before diving into the formal greeting. It serves to briefly summarize the contents or main point of the correspondence, making it easier for the recipient to prioritize and assess the letter's importance.

Having the subject line placed before the salutation aligns with standard business letter formatting practices, making it easier for the reader to identify the context right away. This is particularly helpful in professional environments where individuals may receive numerous communications and need to quickly grasp the essential details.

The other positioning options would disrupt the conventional flow of a business letter, potentially causing confusion about the letter's main intent. For instance, placing the subject line at the end or in the footer would obscure this important information and lead to a less effective communication style.