in a formal letter which is first the salutation (sir..etc)

or the subject?

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in a formal letter which is first the salutation (sir etc)
or the subject?

Shraddha Madhwani · Accepted Answer

Please follow the link given below to study the proper format of
formal letter:

https://www meritnation
com/ask-answer/question/instead-of-showing-part-by-part-please-show-a-letter-for-sa/letter-writing/3453859

in a formal letter which is first the salutation (sir..etc) or the subject?