<div type="letter"> <opener> <dateline> <date when="1865-08-05">August the 5th</date> <name type="place">Cape Cod</name> </dateline> <salute>My dear <name type="person">Becky</name></salute> </opener> <p>How lovely the oysters are this evening!</p> <closer> <salute>Yours very truly</salute> <signed><name type="person">Maria</name></signed> </closer> </div>