Salutation and Complimentary Close
  14 August 2004

They can be a problem. There is certain etiquette you should learn in writing a letter.

Recipient and Salutation
You would like to address your recipient correctly. However, the chances are that you do not know them personally and that can be akward.

If you do not know the name of the recipient; i.e., you address your letter to a position such as ‘the general manager’, your salutation line should be ‘Dear Sir or Madam’.

   The Managing Director
   M&B Associates

   Dear Sir or Madam,

If you are writing to an organizatiion, not a specific person, address them as 'Dear Sirs and Madams'. Alternatively, you can punctuate it as 'Dear Sirs/Madams'.

  The Human Resource Department
  CP Groups

  Dear Sirs and Madams,

If you are lucky enough to have acquired the name of the person, then address him or her with a correct title. The international standard is to use the title with last names.

  Dr. Kenshiro Wada
  Thai-Japanese Association

  Dear Dr. Wada,

  Miss Jane Erye,

  Dear Miss Erye,

  Prof. Linda Brown
  School of Fine Arts

  Dear Professor Brown,

In Thai Style, we tend to use the first name. That is possible too.

  Pitak Rakdee
  Sales Representative

  Dear Khun Pitak,

Complimentary Close
There are many expressions you can use to end your letter before signing your name. Here are some of the common ones:

Sincerely yours,
Yours sincerely,
Yours truly,
Yours,