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."
Let us discuss the parts of a business letter. The Heading or Letterhead: It usually contains the name and the address of the business or an organization. It can also have an email address, contact number, fax number, trademark or logo of the business. Date: We write the date on the right_hand side corner of the letter below the heading. Reference: It shows the department of the organization sending the letter. The letter_number can also be used as a reference. The Inside AddressIt includes the name, address, postal code, and job title of the recipient. It must be mentioned after the reference. One must write inside address on the left_hand side of the sheet.