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When writing a letter there is often meta information about the correspondence before the actual content of the letter. For example, in bold below:-

Address,
Town,
City,
Postcode

23rd July 2012

RE: Letter received 1st July 2012
Reference: [some ref]

Dear Mr Smith,

... Content here ...
...
..
.

What is this section called?

3

I'd call it "Reference" or "Subject."

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1

About.com refers to this as the Reference Line:-

http://jobsearchtech.about.com/od/letters/l/bl_mblock_p.htm

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