The basic structure of a formal letter: The rules might be arbitrary, but taken together they create a formula that produces clarity. When a letter follows all the rules, the reader doesn’t have to struggle to figure out where a piece of information might be, what action they should take next, or who sent it _ everything can be found in its place. Knowing the rules of letter writing is, in that sense, akin to knowing the rules of page layout or web design _ the format of the document should support and clarify the content.
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."