The subject of a business letter typically appears?

In a business letter, the subject line is placed after the salutation. This positioning helps to clearly communicate the main topic or purpose of the letter to the recipient right after the initial greeting. The subject line provides a summary that prepares the reader for the content that follows, enhancing clarity and ensuring that the letter's intent is immediately understood.

Placing the subject after the salutation also maintains a logical flow in the letter format, allowing for a structured presentation of information. The subject line is intended to capture attention and provide context at a glance, making it an essential component of effective business communication.