1. Begin with a greeting
2. Thank the recipient
3. State your purpose
4. Add your closing remarks
5. End with a closing

Begin with a greeting
Always open your email with a greeting, such as “Dear Lillian.” If your relationship with the reader is formal, use their family name (e.g. “Dear Mrs. Price”). If the relationship is more casual, you can simply say, “Hi, Kelly.” If you don’t know the name of the person you are writing to, use: “To whom it may concern” or “Dear Sir/Madam”.

Thank the recipient
If you are replying to a client’s inquiry, you should begin with a line of thanks. For example, if someone has a question about your company, you can say, “Thank you for contacting ABC Company”. If someone has replied to one of your emails, say, “Thank you for your prompt reply” or “Thanks for getting back to me.” Thanking the reader puts him or her at ease, and it will make you appear more polite.

State your purpose
If you are starting the email communication, including a line of thanks may be impossible. Instead, begin by stating your purpose. For example, “I am writing to enquire about …” or “I am writing in reference to …”.
  Make your purpose clear early on in the email, and then move into the main text of your email. Remember, people want to scan emails, so keep your sentences short and precise. You’ll also need to pay careful attention to grammar, spelling, and punctuation to present a professional image of yourself and your company.

Add your closing remarks
 Before you end your email, it’s polite to thank your reader again and add some polite closing remarks. You might start with “Thank you for your patience and cooperation” or “Thank you for your consideration” and then follow up with, “If you have any questions or concerns, don’t hesitate to let me know” and “I look forward to hearing from you”.

End with a closing
The last step is to include an appropriate closing with your name. “Best regards,” “Sincerely,” and “Thank you” are all professional. Avoid closings such as “Best wishes” or “Cheers” unless you are good friends with the reader. Finally, before you hit the send button, review and spell-check your email again to ensure it’s truly perfect!