A business letter with two signatures can be formatted by arranging the autographs side-by-side on the same line or vertically, with one signature below the other. In both cases, the signature of the senior signatory should appear first.
A business letter with two signatures must always use plural pronouns to refer to the authors. If both approving and agreeing officials are required to sign an original business communication, the signatures should be displayed vertically. Use either black or blue-black ink to sign the business letter.
