Business letter writing and formatting

SALUTATIONS AND COMPLIMENTARY CLOSINGS
The salutation is usually placed two or three lines below the address in a business letter. If you know the name of the addressee, use it. If you only know the person by title, then this forms the salutation, eg. 'Dear Financial Controller'. If neither the name nor the title is available, then 'Dear Reader' is your best option. NEVER use 'Dear Sir/Madam' or 'Gentlemen'. These are horribly old-fashioned and will make your business letter seem dated. For a summary of acceptable formal and informal salutations, click here.

The complimentary closing appears two or three lines below the last line of the body. Only the first word is capitalized. Ensure your closing matches your salutation in terms of style, ie. formal, informal or personal. The best rule of thumb is: If you are lacking details about the person you're writing to, FIND OUT! A phone call will usually provide the information needed, and will ensure your salutation and closing are both accurate and courteous.