Capital Letters in A Letter :
There are two rules for capitalising when writing letter.
1. SALUTATION :Capitalise the first word and all nouns in the salutation (or greeting)
Correct :Dear Sir,
My Dearest Aunt,
Greetings!
2. CLOSURE :Capitalise the first word in the complimentary closing.
Correct :Sincerely,
Truly Yours,
With Best Wishes,
3. COMMAS IN A LETTER :Use commas after the salutation (also called the greeting) in a personal letter and after the complimentary closing in all letters.
Salutation : Dear Kirti,
My dearest Meera,
Closing :Sincerely,
Truly yours,
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Capital Letters in A Letter
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