Very formal (for official business letters) To Whom It May Con- cern: Use only when you do not know to whom you must address the
letter, for example, when writing to an institution.
Dear Sir/Madam, Use when writing to a position without having a named contact.
Dear Mr Smith, Use when you have a named male contact.
Dear Ms Smith, Use when you have a named female contact; do not use the old-
fashioned Mrs.
Dear Dr Smith, Use when writing to a named doctor.
Dear Prof Smith, Use when writing to a named professor.
Dear Xu Li, Type the whole name when you are unsure of the recipient’s
gender.
Less formal but still professional (business letters) Dear colleagues, Use when writing to a group of people.
Dear Mary, Use when writing to a named female.
Dear John, Use when writing to a named male.