The business letter is commonly keyed on a letterhead, a form that has a preprinted heading. Usually this heading includes both the name and address of the company for which the letter is being keyed. Thus, the keyboarder needs only to key in the date to complete the heading. The letterhead is used only for the first page of a letter. If there is a second letter page, this page and any additional pages that might follow, are keyed on plain stationery. However, each page of the letter that follows the letterhead must possess a paper quality that closely equals that of the letterhead. The second and subsequent pages of any business letter should be provided a heading. The heading correctly begins on line seven in order to provide for a one inch top margin on the page. The initial line is to identify the recipient of the letter. The second heading line, that must be keyed below the first if the vertical arrangement is used, states the correct page number in numeral form. The final line of the heading indicates the date of the letter. This heading date must, of course, agree with the date positioned on the letterhead. A keyed heading is followed by a triple space.