When you write a business document, you must assume that your audience has limited time in which to read it and is likely to skim. Your readers have an interest in what you say insofar as it affects their working world. They want to know the “bottom line”: the point you are making about a situation or problem and how they should respond.
Salutation: (Two lines below the recipient’s address, or about 1Ǚ down the page) The person the letter is intended for. Avoid “Dear Sir/Madam” and especially “To Whom it May Concern” unless absolutely necessary; not directing a letter to an exact recipient suggests that you don’t care who reads it (or you would have made a call or checked their website) _ and may prevent the letter from reaching someone who can act on your letter.