\documentclass[a4paper,12pt]{article}
\usepackage[french]{babel}
\usepackage[latin1]{inputenc}
\usepackage{a4}
\usepackage{times}
\usepackage{fancybox}
\usepackage{babel}
\usepackage{doublespace}
\usepackage{vmargin}
\usepackage{supertabular}
\usepackage{lastpage}
\usepackage{array}
\usepackage{eurosym}

\makeatletter
\makeatother

<TMPL ENTETE>

%#marges		  %#exterieur   		   %#interieur
\setmarginsrb {1cm}{40.21503pt}{1cm}{0cm} {40.21503pt}{1cm}{1cm}{1cm}
\renewcommand{\topmargin}{0.3cm}

\begin{document}
\singlespace

\vspace*{1cm}


%#adresse client
\begin{flushright}
  \begin{tabular}{p{8cm}}
		{\bf <TMPL DESTINATAIRE>}\\
    	{\bf <TMPL SOCIETE>}\\
		<TMPL ADRESSE_SOCIETE>\\
		<TMPL CP_SOCIETE> <TMPL VILLE_SOCIETE>\\
  \end{tabular}
\end{flushright}


\vspace*{1.5cm}

\noindent{\bf Objet} : <TMPL OBJET>

\vspace*{1cm}

\fontsize{10}{10pt}
<TMPL CIVILITE>,

\vspace*{0.8cm}
<TMPL CONTENU>

\vspace*{0.8cm}
<TMPL FORMULE>

\vspace*{0.8cm}

\begin{flushright}
    \begin{tabular}{p{8cm}}
  	<TMPL EXPEDITEUR>\\
	\end{tabular}
\end{flushright}

\end{document}