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."
Body: The body of the letter has three parts: an introduction that should explain who you are and why you are writing, a middle part that gives the details and persuades your reader to act, and a closing that tells your reader what action you expect or would like them to take. Valediction: (Left_aligned, two lines below the body) This is the line before your signature. For people whose name you don’t know, use “Faithfully yours” _ but avoid writing letters without finding out a name first.