In a formal letter, where is the subject line written?

The correct answer is Option (3) → After the receiver’s address and before the salutation

The subject line gives the purpose of a formal letter in a few words. It is written after the receiver’s address. The salutation (greeting), such as “Sir/Madam”, comes just below it.

Why the Other Options are Incorrect?

Option 1: Between the sender’s address and the date — Incorrect. The date comes straight after the sender’s address. Nothing is written between them.

Option 2: At the very top of the page, above the sender’s address — Incorrect. A formal letter begins with the sender’s address. Nothing is written above it.

Option 4: Between the date and the receiver’s address — Incorrect. The receiver’s address follows the date directly. The subject line comes only after the receiver’s address.