/* Letter */
#content { padding:20px; width:724px; }
#banner { background:url(banner.jpg) no-repeat;	}
p { padding-bottom:15px; }
h3 { margin-bottom:15px; }
.letter-a { background:#cccccc; padding:20px 20px 5px 20px; float:left; position: relative; width:683px; }
.letter-b { background:#e9e9e9; padding:20px 20px 5px 20px; float:left; position: relative; width:683px; }
.name { float:left; }
.top { float:right; position:absolute; right:20px; bottom:20px; }