Annwyl... = Dear...., but beware, if you are using a title, rather than a name, then you need a soft mutation. e.g. Annwyl Olygydd = Dear Editor (golygydd=editor) or Annwyl Fadam = Dear Madam. For finishing off, it depends how formal you want to be: Yours faithfully/truly = Yr eiddoch yn gywir Faithfully/truly = Yn gywir Yours sincerely = Yr eiddoch yn diffuant Sincerely = Yn diffuant Yours most faithfully/truly = Yr eiddoch yn dra chywir Most faithfully/truly = Yn dra chywir Best regards = Cofion gorau Ward regards = Cofion cynnes Personally, if I'm writing to friends (particularly over e-mail) I just use 'Hwyl' or 'Pob Hwyl' (= Cheers), or just 'Cofion'(=Regards) *Very* good friends get'Llawer o gariad' (=lots of love). Hwyl Nigel Callaghan (ncallaghan@cix.compulink.co.uk)