The complimentary close in a letter functions as a mark of both the end of the text and the respect for the addressee a. Remember to capitalize only the first letter of the complimentary close and al ways put a comma at the end For example, Sincerely,” Best wishes,” Yours sincerely, etc b. The complimentary close is placed two lines below the text of the letter. either flush with the left margin(Block), aligned with the date(Modified Block) or a few spaces to the right of center(Indented)• The complimentary close in a letter functions as a mark of both the end of the text and the respect for the addressee. a. Remember to capitalize only the first letter of the complimentary close and always put a comma at the end. For example, “Sincerely,” “Best wishes,” “Yours sincerely,” etc. b. The complimentary close is placed two lines below the text of the letter, either flush with the left margin (Block), aligned with the date (Modified Block), or a few spaces to the right of center (Indented)