Multiple Signatures in Business Letter: Formatting

["Keith Hansen" <KRH -at- weiland-wfg -dot- com>]

I have a rather odd question-not really technical writing per se, but
I'd still like any input you can provide.

We have a business letter with multiple signatures at the end (three
people signing it, including their names, titles, and signatures).  How
should the signatures be aligned:

* Vertically (one below another):
John Smith, President
Richard Roe, VP
John Doe, Secretary

* Horizontally (all at the same level, spread across the letter from
left to right):
John Smith, President  Richard Roe, VP  John Doe, Secretary

Can you point me to any recognized source (book, guide, etc.) that takes
a stand on this subject?

I say vertically, but I don't have any source to back it up...

Thanks for any help!

Keith
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