Attention line

This is not always required. It should be used when the letter is addressed to a company or organization as a whole, but you want it to be handled by a specific individual at the company or within the organization. It should be underlined or typed in capitals. If you type the person's name in the Inside Address, skip this.

With formal letters, the "Attention: [full name of recipient]" is placed two spaces below the inside address.

SALUTATION / OPENING GREETING ‎

Salutation

Use the same name as the inside address, including the personal title. If you know the person and typically address them by their first name, it is acceptable to use only the first name in the salutation (i.e., Dear Lucy:). In all other cases, however, use the personal title and full name. Leave one line blank after the salutation.

Names

Although rules have relaxed over the years, it is still important to address someone correctly. This will depend on your relationship with the reader:

· Informal or Neutral: Dear Peter: …

· Formal: Dear Mr. Galanaugh: …

The formal style is reserved for customers, members of the public or people in high authority. Unless a reader is entitled to a different style, such as Rev. or Dr., then it is common business practice to use the reader's title of Mr. or Ms. in the inside address and the salutation line. (If a woman prefers to be referred to as Miss or Mrs., she should sign her letters with this title. It is then the reader's responsibility to ensure that all future correspondence is addressed correctly.) Doctors are ad­dressed as Dr. Brown or as Susan Brown, MD.

Example:

Dear Mr. Green:

Dear Ms. Blakey:

Dear Dr. Brown:

Some writers don't want to use Dear because they feel the reader is not their dear. However, this salutation is traditional and many readers would be upset if it were missing from a letter.

Note: The abrreviations Mr, Mrs etc. are usually written without full stops (Mr) in British English and with full stops (Mr.) in American English.

You can also write the person's full name. In this case, leave out the title (Mr/Ms). This way of writing the salutation is very handy if you don't know the gender of the person.

Example:

Dear Chris Miller:

Many writers are dropping the Mr. and Ms. from the inside address and the salutation line. This works well when you do not know the sex of the reader and do not have time to find out. The same tactic applies if you are unsure of which name is the surname. In these instances, use the reader's full name.

Example:

Dear Chris Stone:

Dear R.J. Deakin:

Dear Young Kil:

If you do not have a name, address the letter to the position.

Example:

March 1, 200-

Human Resources Manager

Onsite and Customized Programs Division

Canadian Management Centre

5th Floor, 150 York Street

Toronto ON M5H 3S5

Dear Human Resources Manager:

If you do not have a name or position, omit the salutation line and use a subject line only:

Onsite and Customized Programs Division

Canadian Management Centre 5th Floor,

150 York Street

Toronto ON M5H 3S5

Request for Information

You might also use several more possibilities to address people that you don't know by name:

SALUTATION WHEN TO USE
Dear Sir / Dear Sirs male addressee (esp. in British English)
Gentlemen male addressee (esp. in American English)
Dear Madam female addressee (esp. in British English)
Ladies female addressee (esp. in American English)
Dear Sir or Madam gender unknown (esp. in British English)
Ladies and Gentlemen gender unknown (esp. in American English)
To whom it may concern gender unknown (esp. in American English)

Note: Nowadays in the USA the terms To Whom It May Concern, Dear Sir/Madam, or Ladies and Gentlemen, are considered old-fashioned and should not be used.

Business partners often call each other by their first names. In this case, write the salutation as follows: Dear Sue.

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