I've been unable to find a consensus on whether or not one should capitalize the salutation before your signature in correspondence, email or otherwise.
According to the Cambridge GCE , GCSE and iGCSE English Language Letter Writing Formats, it is recommended to write Yours Sincerely instead of just Sincerely. You should capitalize Yours in the Signature Block. . Here is an example:
The International Business Letter Format recommends capitalizing Sincerely:
Overall most letter formats recommend capitalizing "Sincerely". Also, if you are writing the letter on paper, it is advised to write the Salutation Block in a black or blue pen.
You should capitalize only the first word in salutation, as in
and also, only the first word of closing
The salutation and closing of a business letter are formulaic sentences, nothing more. That is, there is very little variation in salutations and closings from one business letter to another. But the rules for sentence construction, capitalization, and punctuation still apply. You will normally see the salutation and closing capitalized because they are normally the start of a new sentence.
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