1.Use 'Yours sincerely' when you know who you are writing to,
-->You have greeted the recipient with his/her NAME.
E.g.You have written:
-Dear John,
-Dear Miss Lee,
2.Use 'Yours faithfully' when you have addressed the recipientas:
-Dear Sir
-Dear Madam
-Dear Sir or Madam
-To whom It may concern
3.Use 'Best regards' when you are writing with a friendly tone or writing a personal
letter or emails.
Conclusion:
Person you are writing to:/Complimentary close :
Dear Kate / Yours sincerely
Dear Ms.Wu / Yours sincerely
Dear Sir or Madam / Yours faithfully
Dear Parents/ Yours faithfully