Is the first letter in a letter capitalized, after the greeting?

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Ejsenstejn

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As in:

"Dear Sir,
how can I help you?
Sincerely, x"

should the h in how be capitalized (H) or not (h)?

Answer with a source usually wins.

Thank you.
 
the first letter must be capitalized after the greeting... it will be (H) and not(h)
 
The first letter after the greeting is always capitalized because it is like starting a new sentence.
 
I believe that the 'h' should be capitalized. Although I couldn't find a source stating specifically that, my reasoning behind this is that the 'Dear Sir,' part of the email is almost like a heading. The body of the email can be thought of as an independent section of the email, and therefore is not part of the 'Dear Sir,' heading and starts off a new sentence (which obviously needs to be capitalized).

I hope this makes sense, and helps at least a little :)
 
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