When you're writing a business letter or sending an email message, it's important to close your letter in a professional manner. The ideal ending for a business letter conveys your thanks and respect, without eccentricity or an overly familiar tone. Although it may seem old_fashioned, most business professionals expect written correspondence – whether via a letter or an email – to be written and formatted in a conservative manner.
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.