Include Information about the Company: One must clearly state the name and the address of the company. Try to use a letterhead of the company for any business use. Include the date: Writing the date helps the person to have a record of the on_going business. Add the Recipient’s Information: In a business letter, one must clearly type the name, address, and the job title of the recipient to remove any ambiguity. Choose a Salutation: It is a way of showing respect towards the recipient. One can also use ‘To Whom It May Concern’ if he doesn’t know the person addressed.
The second version is clearer and thus preferable. Of course, there are exceptions to every rule. What if you are the head of the Global Finance Team? You may want to get your message across without calling excessive attention to the fact that the error was your team’s fault. The passive voice allows you to gloss over an unflattering point—but you should use it sparingly.