When writing a letter it typically starts out "Dear..." and then has the content, then before you sign it you might have a formal or informal (depending on who you're writing to) sign off, for example: >blah blah blah letter content blah blah. >Kind regards/Many thanks/Best wishes/Cheers!/etc Does this final closing portion of your letter have a name? For comparison, the middle portion of the letter could be described as the content and the opener could be described as a greeting but I don't think this last bit could be called a farewell as such. So what should it be called?