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.
Parts of a Business Letter. Business Letter is a letter which is used by organizations to communicate in a professional way with customers, other companies, clients, shareholders, investors, etc. Business letter uses formal language and a specific format.