Salutation: (Two lines below the recipient’s address, or about 1Ǚ down the page) The person the letter is intended for. Avoid “Dear Sir/Madam” and especially “To Whom it May Concern” unless absolutely necessary; not directing a letter to an exact recipient suggests that you don’t care who reads it (or you would have made a call or checked their website) _ and may prevent the letter from reaching someone who can act on your letter.
Sometimes a person's gender is unclear from a name _ names like "Corey" or "Blake," are both common women's and men's names. If that is the case, do some investigating to determine gender from searching on LinkedIn or a company website. But if it remains ambiguous, simply write out the person's full name, dropping the title. For example, "Dear Corey Meyer."