Which closing is correct for a letter?
Your Friend,
Ellen Your friend,
Ellen
A letter starts with a greeting and ends with a closing. For each one, capitalize the first word and end with a comma. You should also capitalize proper nouns, such as Aunt Sue.
Dear Aunt Sue,
I'm glad you could come to my party, and
thank you for the birthday gift. I could not have
asked for a better one! Every time I see it, I think
of you.
With love,
Rory
The second closing is correct:
Its first word is capitalized, and it ends with a comma.