<!DOCTYPE html>
<!-- ==================================================================
     LETTER · English · parchment design system
     A4 formal letter / memo / recommendation / resignation / statement
     Characteristics: minimal, serif-led, slightly larger body type
     ================================================================== -->
<html lang="en">
<head>
<meta charset="UTF-8">
<title>{{LETTER_SUBJECT}}</title>
<meta name="author" content="{{AUTHOR}}">
<meta name="description" content="{{DESCRIPTION}}">
<meta name="keywords" content="{{KEYWORDS}}">
<meta name="generator" content="Kami">
<style>
  @font-face { font-family: "JetBrains Mono"; src: url("../fonts/JetBrainsMono.woff2") format("woff2"); font-weight: 400; font-style: normal; }
  @font-face { font-family: "JetBrains Mono"; src: url("../fonts/JetBrainsMono.woff2") format("woff2"); font-weight: 500; font-style: normal; }

  @page {
    size: A4;
    margin: 25mm 25mm 25mm 25mm;
    background: #f5f4ed;
  }
  * { box-sizing: border-box; margin: 0; padding: 0; }

  :root {
    --parchment: #f5f4ed;
    --near-black:#141413;
    --dark-warm: #3d3d3a;
    --olive:     #504e49;
    --stone:     #6b6a64;
    --brand:     #1B365D;
    --ivory:     #faf9f5;
    --border:    #e8e6dc;
    --border-soft:#e5e3d8;

    --serif: Charter, Georgia,
             Palatino, "Times New Roman", serif;
    --sans: var(--serif);
  }

  html, body { background: var(--parchment); }

  @media screen {
    body { max-width: 210mm; margin: 0 auto; padding: 25mm; }
  }

  body {
    color: var(--near-black);
    font-family: var(--serif);
    font-size: 11.5pt;
    line-height: 1.55;
  }

  .letterhead {
    text-align: right;
    margin-bottom: 30pt;
    font-size: 10pt;
    line-height: 1.55;
    color: var(--olive);
  }
  .letterhead .sender-name {
    font-size: 13pt;
    font-weight: 500;
    color: var(--near-black);
    margin-bottom: 4pt;
  }
  .letterhead a { color: var(--dark-warm); text-decoration: none; }

  .date {
    text-align: right;
    font-size: 10.5pt;
    color: var(--olive);
    margin-bottom: 24pt;
    font-variant-numeric: tabular-nums;
    white-space: nowrap;
  }

  .recipient {
    margin-bottom: 24pt;
    line-height: 1.5;
  }
  .recipient .to {
    font-family: var(--sans);
    font-size: 9pt;
    color: var(--stone);
    letter-spacing: 0.5pt;
    text-transform: uppercase;
    margin-bottom: 3pt;
    font-weight: 500;
  }
  .recipient .name {
    font-size: 12pt;
    font-weight: 500;
    color: var(--near-black);
  }
  .recipient .org {
    font-size: 10.5pt;
    color: var(--olive);
  }

  .subject {
    margin-bottom: 24pt;
    border-left: 2.5pt solid var(--brand);
    border-radius: 1.5pt;
    padding-left: 8pt;
  }
  .subject .label {
    font-family: var(--sans);
    font-size: 9pt;
    color: var(--brand);
    letter-spacing: 1pt;
    text-transform: uppercase;
    margin-bottom: 3pt;
    font-weight: 500;
  }
  .subject .title {
    font-size: 16pt;
    font-weight: 500;
    color: var(--near-black);
    line-height: 1.25;
    letter-spacing: -0.2pt;
  }

  .salutation {
    margin-bottom: 18pt;
    font-size: 12pt;
    color: var(--near-black);
  }

  .body-content p {
    margin-bottom: 12pt;
    text-align: left;
    line-height: 1.55;
  }
  .body-content p:first-child { text-indent: 0; }
  .body-content p.indent { text-indent: 1.5em; }

  .body-content .hl {
    color: var(--brand);
    font-weight: 500;
  }

  .closing {
    margin-top: 28pt;
    line-height: 1.55;
  }
  .closing .regards {
    margin-bottom: 30pt;
    color: var(--near-black);
  }
  .closing .signature {
    font-size: 14pt;
    font-weight: 500;
    color: var(--near-black);
    margin-bottom: 3pt;
  }
  .closing .signoff-meta {
    font-family: var(--sans);
    font-size: 10pt;
    color: var(--olive);
    line-height: 1.5;
  }

  .attachments {
    margin-top: 36pt;
    padding-top: 10pt;
    border-top: 0.5pt dotted var(--border);
    font-family: var(--sans);
    font-size: 9.5pt;
    color: var(--stone);
    line-height: 1.55;
  }
  .attachments .label {
    color: var(--brand);
    margin-right: 6pt;
    font-weight: 500;
    letter-spacing: 0.5pt;
    text-transform: uppercase;
  }

  /* Memo variant: sans-led, no indent */
  body.memo {
    font-family: var(--sans);
    font-size: 10.5pt;
    line-height: 1.55;
  }
  body.memo .body-content p { text-indent: 0; margin-bottom: 10pt; }

  /* TABLE (kami-table) */
  table, .kami-table {
    width: 100%;
    border-collapse: collapse;
    font-size: 10pt;
    margin: 10pt 0;
    break-inside: avoid;
  }
  table th, .kami-table th {
    text-align: left;
    font-weight: 500;
    color: var(--dark-warm);
    padding: 5pt 8pt;
    border-bottom: 1pt solid var(--border);
    background: transparent;
  }
  table td, .kami-table td {
    padding: 4pt 8pt;
    border-bottom: 0.3pt solid var(--border-soft);
    vertical-align: top;
  }
  table.compact th, .kami-table.compact th { padding: 3pt 6pt; font-size: 8pt; }
  table.compact td, .kami-table.compact td { padding: 2pt 6pt; font-size: 8pt; line-height: 1.4; }
  table.financial td:not(:first-child), .kami-table.financial td:not(:first-child) {
    text-align: right; font-variant-numeric: tabular-nums;
  }
  table.financial th:not(:first-child), .kami-table.financial th:not(:first-child) { text-align: right; }
  table.striped tbody tr:nth-child(even) td, .kami-table.striped tbody tr:nth-child(even) td {
    background: var(--ivory);
  }
  table .total td, .kami-table .total td {
    font-weight: 500; border-top: 1pt solid var(--brand); border-bottom: none; color: var(--near-black);
  }
</style>
</head>
<body>

<div class="letterhead">
  <div class="sender-name">{{SENDER_NAME}}</div>
  <div>{{SENDER_ADDRESS / DEPARTMENT / ORGANIZATION}}</div>
  <div>{{PHONE}} · <a href="mailto:{{EMAIL}}">{{EMAIL}}</a></div>
</div>

<div class="date">{{DATE, e.g. April 18, 2026}}</div>

<div class="recipient">
  <div class="to">To</div>
  <div class="name">{{RECIPIENT_NAME_OR_TITLE}}</div>
  <div class="org">{{RECIPIENT_ORG / DEPARTMENT}}</div>
</div>

<div class="subject">
  <div class="label">Re</div>
  <div class="title">{{One-sentence subject line: what this letter is about.}}</div>
</div>

<div class="salutation">{{Dear {{NAME}},}}</div>

<div class="body-content">

<p>
{{Paragraph 1: state the purpose. Why you are writing and the core intent.
No preamble. Two sentences at most so the reader knows what you want from this letter.}}
</p>

<p>
{{Paragraph 2: elaborate. Background, reasoning, evidence. Use
<span class="hl">brand-color emphasis</span> on the single most important point.}}
</p>

<p>
{{Paragraph 3: be specific. What you want the reader to do, by when,
and how to reach you. Give the action a clear exit.}}
</p>

<p>
{{Paragraph 4 (optional): close. Express anticipation, gratitude, or a courteous sign-off line.}}
</p>

</div>

<div class="closing">
  <div class="regards">
    {{Closing - "Best regards," / "Sincerely," / "Warm regards,"}}
  </div>

  <div class="signature">{{HANDWRITTEN_NAME_OR_SIGNATURE}}</div>
  <div class="signoff-meta">
    {{TITLE · DEPARTMENT}}<br>
    {{DATE (optional restatement)}}
  </div>
</div>

<div class="attachments">
  <span class="label">Enclosures</span>
  {{List - ① Attachment 1 · ② Attachment 2}}
</div>

</body>
</html>
