When your letter is to more than one person, write out all of their names separately, separating them with commas. For example, "Dear Mr. Hobbes, Ms. Luxe, and Mr. Hopman." For married couples, if one person in the couple has changed his or her name, you only need to use the last name once. For instance, "Dear Mr. and Mrs. Smith."
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.