div.letter
{
  background-color: white;
  display: inline-block; /* For IE7 + transparency */
  border: thin solid black;
  margin-top: 10px;
  padding: 10px;

  /* Transparency */
  filter: alpha(opacity=75);
  opacity: 0.75;
  -moz-opacity: 0.75;
}

div.letter p.salutation
{
  font-size: 150%
}

div.letter p.valediction
{
  padding-top: 18px;
}