To save your reader time and to call attention to your strengths as a candidate, state your objective directly at the beginning of the letter. Example: I am seeking a position as a manager in your Data Center. In such a management position, I can use my master’s degree in information systems and my experience as a programmer/analyst to address business challenges in data processing. If you have been referred to a company by one of its employees, a career counselor, a professor, or someone else, mention that before stating your job objective.
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."