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My company is going into new countries, everybody in the administration is taking an English course. During this course one teacher claimed that you should never, never use the greeting “Best regards”. Instead you should use “Yours sincerely” or “Kind regards”.

Well, when I went to business School in 1979 I only learned that you should only use the phrase "Yours faithfully,".

Reading this very long thread I think that one should conclude that if you know the person, you can use "Yours sincerely", and if you do not know the person, you should use "Yours faithfully".

Is this correct?

Someone wrote that you might capitalize the first letter in both words. What is the significance of that and what would it mean?

Yours faithfully,

Benny Bubel

More: Yours sincerely or Sincerely yours

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Comments  (Page 10) 
English is not my mother tongue but I use it a lot in my work. I have to admit that I end my e-mails with "kind regards" or "best regards" but in the last period I started to use "yours" while ending informal mails to colleagues. Then I was accused that ending with "yours" implies a too personal valediction. I didn't mean to!!! Do you think it would embarrass you if I end like this:
Yours,
Ela
Hi,
No.
Generally speaking, I think that pretty well everyone just ignores the way an email or letter ends. ( Unless you are romatically interested in the person you are communicating with. )

Clive
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it is ok for me but it sounds funny sometime, it sounds like "up yours" don't you think? so "yours" may be too simple.
Hi,
An interesting attempt at interpretation, but a native speaker wouldn't look at it in that way, in my opinion.

Clive
this look like a 3 year old question, did you find out
"Someone wrote that you might capitalize the first letter in both words. What is the significance of that and what would it mean?"

this answer yet?
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.
Only the first word is capitalized. Capitalizing both shows an ignorance of accepted practice in careful, formal writing.
I think it seems that using "Best regards" is better than "Best Regards".
 anonymous's reply was promoted to an answer.
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As a trained teacher of English as a foreign language (TEFL), the rules are still the same as they were when I left school (50 years ago!).

The valedition "Yours faithfully" is used in cases where the salutation is "Dear Sir" or "Dear Madam" .