Business Letter Format: Review a formatted business letter with information on what to include in each section of your letter. When you are writing a business letter, it's important to include an appropriate salutation at the beginning. This is true whether you send your message via email or through the mail. Using an appropriate greeting sets the tone for your letter and shows the recipient that you understand basic rules of business etiquette.
When your letter is to more than one person, write out all of their names separately, separating them with commas. For example, "Dear Mr. Hobbes, Ms. Luxe, and Mr. Hopman." For married couples, if one person in the couple has changed his or her name, you only need to use the last name once. For instance, "Dear Mr. and Mrs. Smith."