Contact Information: The first section of your letter should include your contact information and the contact information of the person you are writing, too. Also, include the date you are writing at the top of your letter. Letter Salutation: Unless you know the reader well and typically address them by their first name, you should include the person's personal title and full name in the salutation (i.e., "Dear Mr. James Franklin"). If you are unsure of the reader's name, include his or her title (i.e., "Dear Executive of Marketing"). If you are unsure of the reader's gender, simply state their full name and avoid the personal title (i.e., "Dear Jamie Smith"). If you are unsure of the reader's gender, name, and title, simply write, "To Whom It May Concern." Leave one line blank after the salutation.
Personal pronouns (like I, we, and you) are important in letters and memos. In such documents, it is perfectly appropriate to refer to yourself as I and to the reader as you. Be careful, however, when you use the pronoun we in a business letter that is written on company stationery, since it commits your company to what you have written. When stating your opinion, use I; when presenting company policy, use we.