I have a friend who writes letters as such:
Dear Mr. Doe,
please find the enclosed attachment. I hope that....
I have always been taught to capitalize the first word of a sentence (in this case, 'please'), but my friend insists, that the 'Dear Mr. Doe,' part is considered the first part of the sentence of the letter.
Please let me know. Thanks!
I am afraid in this instance, there is an exception to the rule, and your friend is incorrect. The first word in the text of the letter should be capitalized.