Evans." If we are writing to
someone more intimate we should say "Dear Mrs. Evans." The opposite is
true in England--that is, "My dear Mrs. Evans" would be written to a
friend and "Dear Mrs. Evans" to a mere acquaintance. In writing to an
absolute stranger, the full name should be written and then immediately
under it, slightly to the right, "Dear Madam" or "Dear Sir." For
example:

Mrs. John Evans,
Dear Madam:

or

Mr. William Sykes,
Dear Sir:

The salutation is followed by a colon or a comma.

_Business Letters_

In business letters the forms of salutation in common use are: "Dear
Sir," "Gentlemen," "Dear Madam," and "Mesdames." In the still more
formal "My dear Sir" and "My dear Madam" note that the second word is
not capitalized. A woman, whether married or unmarried, is addressed
"Dear Madam." If the writer of the letter is personally acquainted with
the person addressed, or if they have had much correspondence, he may
use the less formal address, as "My dear Mr. Sykes."

The salutation follows the inside address and preserves the same margin
as does the first line of the address. The following are correct forms:

White Brothers Co.
591 Fifth Avenue
New York

Gentlemen:

or

White Brothers Co.
591 Fifth Avenue
New York

Gentlemen:

"Dear Sirs" is no longer much used--although in many ways it seems to be
better taste.

In the case of a firm or corporation with a single name, as Daniel
Davey, Inc., or of a firm or corporation consisting of men and women,
the salutation is also "Gentlemen" (or "Dear Sirs"). In letters to or by
government officials the extremely formal "Sir" or "Sirs" is used. These
are known as formal official letters.

The informal official letter is used between business men and concerns
things not in the regular routine of business affairs. These letters are
decidedly informal and may be quite conversational in tone.

The use of a name alone as a salutation is not correct, as:

Mr. John Evans:
I have your letter of--

Forms of salutation to be avoided are "Dear Miss," "Dear Friend,"
"Messrs."

In memoranda between members of a company the salutations are commonly
omitted--but these memoranda are not letters. They are messages of a
"telegraphic" nature.

_Titles_

In the matter of titles it has been established by long custom that a
title of some kind be used with the name of the individual o