In these days of email and instant messaging, letter writing is becoming a lost art, and especially the formal letter. I’m pretty sure that formal letter rules are still taught in schools, but very little of it sticks. If you’re an executive or other high_ranking person within an organization, you can probably rely on your secretary or assistant to handle the niceties of letter writing, but for everyone else, knowing how to write a strong letter ourselves is important.
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.