An attention letter is a type of business letter with an attention line. In simple terms, you add an extra line to your letter stating who the letter is for.The body of your letter contains your message. The importance of letters of instruction can't be understated. Our free templates and this guide can help you get started. Example: John Smith Executor, or Jane Doe Power of Attorney. Mail your completed Letter of Instruction to: If using a courier, mail to: Shareowner Services. ATTN stands for Attention Required. Minimum Wage, New York State Labor Law. Attention Employees Minimum Wage Information.