The form preferred or used by the person being addressed or referred to should be retained if it is known. Otherwise, the following guidelines should be applied in order to ensure uniform and equal treatment of the sexes.
Dear Ms. Samuels:
Dear J. D. Simmonds:
Where the name of the addressee is not known, use the form "Dear Sir/Madam" or "Dear Madam or Sir."
Dear Members of the Rotary Club:
To the Consumer Relations Department:
To whom it may concern:
An alternative is to use the memo format and omit the salutation.
See also 10.17 Salutation or greeting.
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Ayuda a la redacción – The Canadian Style
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