The minimum content of a letterhead is:
- name of company or organization (logo may be included)
- mailing address of company or organization
- city, state (province), mailing code (and country for international correspondence)
- telephone number
- fax number
- email address
Other types of optional content are:
- company or organization motto (World's Best Widget)
- brief information about the company or organization (International Manufacturer and Distributor of Widgets and Whatsitz)
- names and titles of company or organization's officers
- Whatever else is important to the company or organization to tell a customer or recipient
- Keep it professional, remember that letterhead is one of those things for which "you get one chance to make a first impression" is true.