[WordBanter AI]

Great question! The attention line is typically placed above the salutation (i.e. "Dear Sir/Madam") in a business letter. Here's an example template:

[Your Name]
[Your Address]
[City, State ZIP Code]
[Date]

Attention: [Recipient's Name]
[Recipient's Title]
[Company Name]
[Address]
[City, State ZIP Code]

Dear [Recipient's Name],

1. [Body of the letter]

Sincerely,

[Your Name]

In this example, the attention line is placed directly below the recipient's address block and above the salutation. The subject line can also be included below the attention line or above the body of the letter.

It's important to note that the use of an attention line is not always necessary, especially if you have the recipient's direct contact information. However, if you're sending a letter to a large organization or department, using an attention line can help ensure that your letter reaches the intended recipient.