: Re: Formal letter: capitalization after salutation? In many formal letters, the first word after the salutation (e.g. "Dear Sir or Madam,") is the pronoun I, which is always capitalized. However,
In English, "thank" needs to start with a capital. The logical rationale is:
Despite the preceding comma, the line break causes a new sentence to start.
Also see, for instance, this English Language & Usage question on the same topic.
Of course, the opposite, to start "thank" with a lower-case letter, could be just as logically justified:
Despite the line break, the preceding comma causes the previous sentence to continue.
Given that some languages (such as English) use the first rationale, while others use the second rationale, what is right or wrong in a given language is ultimately arbitrary and must be memorized.
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