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."
Consider the daily life of whomever you’re sending a letter to _how many other things might they have on their mind when they read your letter. Maybe they have a meeting in five minutes. Maybe yours is one of 200 letters they have to wade through. Maybe it’s the end of the day and they’re worn out. Giving them a concrete action to take makes it all the more likely that it will “stick” _ they’ll add it to their todo list or their calendar, they’ll pick up the phone, they’ll check out your website, or they’ll respond.