letter writing

[arunp]

Is it appropriate to begin a letter in the following way.

' With reference to the subject I would like to state that.....'.
Or, since the subject is already mentioned in the heading (Sub:..), I straightaway proceed with the replies.

[RonBee]

I don't think so. First, state what the subject is. For example: "With reference to...(subject),...." Or: "I am writing in reference to...."

~R