\documentclass[a4paper]{letter}
\begin{document}
\address{Ed Avis\\
	 48, Trinity Rise\\
	 SW2 2QR, UK\\
	 \textit{epa98@doc.ic.ac.uk}}
\signature{Ed Avis}

\telephone{+44~20~8671~8450}

\begin{letter}{DG Internal Market (MARKT~/~E~/~2)\\
	       European Commission\\
	       Rue de la Loi, 200 (C100~5/13),
	       B~--~1049 Brussels}
	       
\opening{Dear Sir or Madam,} 

Enclosed are some comments on patentability of computer programs.  The
first part comments on the study you commissioned, and the second part
gives general comments on the economic effect of software patents.
The second part is relatively short because many points were already
covered in responding to the study.

I have also sent these same comments by electronic mail.  I give
permission for these comments to be published in any form, including
my name and address.

\closing{Sincerely,}
\end{letter}
\end{document}