I assume you are asking about a formal letter.
First line (if you have a letterhead) Date
If no letterhead, your address (street) followed by city, state, zip
Second line your reference number
Now comes the salutation:
Name of person, company, address, city, state, zip
Body of letter: If answering the recipient's letter with thanks. Continue with your letter answering each point or write your message clearly and tersely.
End with: Sincerely yours
leave four spaces for your signature and then type in your name (and title).
Hope this helps.
Open with