\usemodule[letter]

\setupletter
  [toname={Ben Lee User},
   toaddress={Texstreet 12\\textown}]

\setupletterstyle[backaddress=yes]

\setupletter
  [fromname=ME,
   fromaddress=Myaddress,
   backaddress=Back to me]

\setupletterstyle
  [head]
  [hoffset=0.66\paperwidth,
   voffset=0pt,
   alternative=hraban]

\setupletterstyle
  [address]
  [alternative=hraban]

\defineletterelement[address][hraban]
  {\setupinterlinespace
   \lettervalue{toname}\\
   \lettervalue{toaddress}}

\defineletterelement[head][hraban]
  {\externalfigure[logo][height=2cm]}

\setupletterstyle
  [location]
  [hoffset=0.66\paperwidth,
   voffset=3cm,
   alternative=hraban,
   list={name,phone,fax,email}]

\copyletterelement[location][hraban][reference][d]

\setupletter
  [name=Hraban,phone=123,fax=234,email=something]

\setupletter[name,phone,fax,email][separator=:]

\startsetups letter:subject
\bTABLE[frame=off]
  \bTR
    \bTD[width=\dimexpr.66\paperwidth-\backspace\relax] \lettervalue{subject} \eTD
    \bTD \lettervalue{date} \eTD
  \eTR
\eTABLE
\stopsetups

\setupletterstyle
  [foot]
  [preset=leftbottom,
   hoffset=0.66\paperwidth,
   voffset=0cm,
   alternative=hraban]

\defineletterelement[foot][hraban]
  {account1: IBAN\crlf
   account2: IBAN}

\setupletterstyle[reference][alternative=none]

\starttext

\setupletterstyle
  [firstpage]
  [topspace=8cm]

\showframe

\startletter[subject=Subject]
\input knuth
\stopletter

\stoptext
