Parts of a Business Letter. Business Letter is a letter which is used by organizations to communicate in a professional way with customers, other companies, clients, shareholders, investors, etc. Business letter uses formal language and a specific format.
Guidelines for Names and Titles: The salutation should typically use the person's last name, along with a "Mr." or "Ms." In general, avoid using "Mrs." or "Miss" unless you are certain of how the woman wants to be addressed. When in doubt, default to using "Ms."