Guidelines for Names and Titles: The salutation should typically use the person's last name, along with a "Mr." or "Ms." In general, avoid using "Mrs." or "Miss" unless you are certain of how the woman wants to be addressed. When in doubt, default to using "Ms."
How to Write Business Letter: Suppose you are writing a business letter for the very first time. You will ask yourself the question ‘how to write a business letter’. There is no need to scratch your head. All Business letters follow a fixed format. The answer to the question how to write a business letter is broadly classified into four categories.