, SIRS:) (or, GENTLEMEN:)

Again, if wished, the salutation might be omitted and the address made
to serve as title. Another form is this:

MR. WILLIAM H. HILL, 307 Wall Street, New York. MR. HILL:

The following form, though causing an unpleasant repetition of the
name, is often adopted in business letters to unmarried ladies,
probably to escape the problem that the choice of Miss or Madam offers
to so many:

305 BEACON STREET, BOSTON, MASS., February 10, 189-.

MISS MARY WRIGHT, Cherry Valley, Ill. MISS WRIGHT:

Or, omitting the name, the simple address may be used. However, there
need not be the slightest difficulty in addressing an unmarried lady,
even should she be in her teens, as "Madam," or "Dear Madam," it being
a general term as applicable to women without regard to age or
condition, as "Sir" is to their brethren. This will be easily seen
when it is recollected that it is a derivation from _ma dame_, my
lady, and since our language is deficient in any equivalent term to
the pretty French _Mademoiselle_, or the German, _Fraeulein_, and, as
"Dear Miss" is obsolete, we must be content to utilize "Madam" on all
necessary occasions. There is another form much used where the address
is omitted:

305 MICHIGAN AVENUE, CHICAGO, July 10, 189-.

MISS HALSTEAD. DEAR MADAM:

Or, if on friendly footing, simply: DEAR MISS HALSTEAD:

If two young ladies are to be addressed, the term "Misses" should be
used, as:

HAVANA, ILL., February 20, 189-.

MISSES TAYLOR & WATSON, Stenographers,
159 Church Street, Rockford, Ill. MESDAMES:

The "Mesdames" may be omitted and the address used alone, but its
addition indicates more polish. The translation is "My Ladies." Some
substitute for it, simply "Ladies," which is quite proper.

The prefix "Dear" may be omitted wherever desirable, but never write
"_My_ dear Miss Halstead," "_My_ dear Madam," or "_My_ dear Sir,"
unless intimately acquainted.

In writing a social letter the address is omitted or added at close of
the letter. A gentleman in private or professional life would be
addressed as:

FREDERIC GUY, Esq. DEAR SIR: (or, SIR:)

Or,

HON. FREDERIC GUY. DEAR SIR: (or, SIR:)

Respectfully yours, JOHN GRACELAND.

The use of titles will be explained farther on, but here it may be
said that two titles are very seldom given to the same individual at
once. For instance, never write Mr. Fred. Guy, Esq., nor Ho