(pos:語句)
yue:寫信用嘅#下款，用喺正式情境，字面指「以上送達（俾收信者）」；收信者名稱喺佢之後#抬頭 頂格，另開新行帶出，而#上款 就用「#敬啓者」
eng:a formal sign-off to introduce the recipient in the next line without preceding space to show honour (see #抬頭), in pair with the salutation #敬啓者; literally: this is to (the recipient)