Writing a letter

[Dany]

Hello everyone,

I have one question about writing a letter.

Today I have learned in School, that the salutation in English letters comes at fist, and after that the subject line

Is that right?

(In German letters we use at first the subject line and then the salutation.)

Thanks in advance,
Dany

[Tdol]

It's right:

Dear Sir or Madam,

Re blahblahblah

[Dany]

It's right:

Dear Sir or Madam,

Re blahblahblah

Thanks for your answer.
But it looks really funny

Kind regards,
Dany