Contact Information: The first section of your letter should include your contact information and the contact information of the person you are writing, too. Also, include the date you are writing at the top of your letter. Letter Salutation: Unless you know the reader well and typically address them by their first name, you should include the person's personal title and full name in the salutation (i.e., "Dear Mr. James Franklin"). If you are unsure of the reader's name, include his or her title (i.e., "Dear Executive of Marketing"). If you are unsure of the reader's gender, simply state their full name and avoid the personal title (i.e., "Dear Jamie Smith"). If you are unsure of the reader's gender, name, and title, simply write, "To Whom It May Concern." Leave one line blank after the salutation.
Letter Paragraphs: Professional letter paragraphs should be relatively concise. The first paragraph may include a brief friendly opening and a concise explanation of your reason for writing. The second paragraph (and any subsequent paragraphs) should expand upon your reason for writing. The final paragraph should restate your reason for writing and, if applicable, state your plan of action (or request some type of action be taken by the reader).