Answer:
1.First, we have the heading. The heading is the first thing you see on the letter. It can be the date, or possibly your address, in case the person you are writing to doesn't know where to send a reply letter.
2. Next is the greeting. The greeting of a friendly letter always starts with 'Dear' followed by the person's name to whom you are writing the letter. In the below example, the greeting is 'Dear Jason.' The greeting is followed by a comma, then a skipped line.
An Example of a Friendly Letter
7/14/2013
Dear Jason,