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.
Business writing should be clear and concise. Take care, however, that your document does not turn out as an endless series of short, choppy sentences. Keep in mind also that “concise” does not have to mean “blunt”—you still need to think about your tone and the audience for whom you are writing. Consider the following examples: After carefully reviewing this proposal, we have decided to prioritize other projects this quarter.