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."
There is a tendency to think that the often arbitrary rules of letter writing don’t really matter, that as long as your recipient can work out what you’re saying, that’s good enough. This shows a great deal of disrespect for your recipient, though, and for your own ideas. It suggests that a) your reader’s time isn’t valuable enough for you to write clearly and efficiently, and b) that you don’t particularly care about the content of your letter.