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Opening and Closing a Business Letter

If you do not know the name of the person or persons you are writing to you should start by using one of the following:

Dear Sir  

Dear Sirs

Dear Madam

Dear Sir/Madam

And when you close the letter you should use the following:

Yours faithfully

Please note:

When writing to whole departments (Sales Department) Dear Sirs and Yours faithfully should be used.

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If you know the name of the person you are writing to you should start by using one of the following:

Dear Mr Smith

Dear Mrs Smith

Dear miss Smith

Dear Ms Smith

And when you close the letter you should use the following:

Yours sincerely

Please note:

Smith is a person’s Surname.

Women who do not wish to be called Miss or Mrs use Ms.

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If you have met the person you are writing to and if you have a friendly relationship with them it is acceptable to start the letter with:

Dear Mary

And when you close the letter you can use one the following:

Best wishes

Best regards

Kind regards

Regards

And I even use Many thanks.

Please note:

Mary is a Christian name.