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Usually the Attn is placed on the envelope (see How to Address Envelopes with Attn) but if you want an Attn line in your actual letter, then place your name and address in the top left corner first, followed by the date and then the recipient’s address. The Attn line is then placed immediately after the recipient’s address. This will make it clear who should be reading the letter if someone else opens the mail and prepares it for reading, especially if you only know the person’s position in a company and not their actual name.
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