nothing

[ionlywanttoask1question]

where do u put the subject of the letter above dear .... or where?

[RonBee]

Are we talking about email or snail mail?

[Searching for language]

where do u put the subject of the letter above dear .... or where?

Company Name (recipient)
Company address

Date:

Regarding: File/customer number/customer name

Attention: person/department

Dear Sir/Madam/ To whom it may concern/or recipients name if known.

Then the letter.

Name of the company sending the leter would presumably be in the header of the letter.