http://www.ego4u.com/en/cram-up/writing/business-letter/salutation
If you don't know the person's name:
There are several 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) |
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