Greeting: Hi Mum
Opening statement: Thanks for the parcel, it just arrived!
Closing statement: I can't wait to see you next week.
Ending: Lots of love
Greeting: Dear Mike
Opening statement: I'm afraid I won't be able to attend the meeting next week.
Closing statement: I'm looking forward to getting back to work.
Ending: Kind regards
Greeting: Dear Sir or Madam
Opening statement: I am writing in response to your advertisement.
Closing statement: I look forward to your reply.
Ending: Yours sincerely
The Official Cambridge Guide to IELTS for Academic and General Training p.380