The letter format is practical for informal reports that run several pages. Since it is in a letter format, it can also be used for people or groups outside of the organization. These reports are typically used by outside consultants to provide updates on project analyses or recommendations. The may also be used by a board of directors to describe changes and developments to stakeholders. The first page of a letter report is typed on letterhead stationery, with plain paper used for subsequent pages. Opening with a subject line replaces a title, and simple headings (as in the memo report) add emphasis and clarity.