The salutation is usually placed two or three lines below the address. 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 correspondence seem dated. Click her for a summary of acceptable formal and informal salutations.
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 is both accurate and courteous.

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