If I understand your question correctly, the "Hi, Dear," is the Salutation or Greeting and the "Regards / Best Wishes" is the Closing In the greeting you are starting your letter by saying hello to the person who will read it, starting the conversation. In the closing, you are saying thank you, and wishing them well, and maybe saying that you look forward to your next conversation. About the Salutation: http://jobsearch.about.com/od/businessletters/a/letter-salutations.htm About the Closing: http://www.spudart.org/blogs/randomthoughts_comments?id=162_0_3_0_C