Where should we write salutation in formal letter Before the subject or after the subject - English - Formal Letter

Question

Where should we write salutation in formal letter Before the
subject or after the subject

Roshini Anie Thomas · Accepted Answer

Dear Student

In a formal letter, we write the salutation before the subject

Example -

Dear Sir,

Subject : Application for leave to attend sister's wedding

Regards

Where should we write salutation in formal letter . Before the subject or after the subject