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For cover letters and business letters in general, I tend to leave out the
"Dear" (since the recipient is not dear to me) and just include the name of the
person or department.
Mr. Jones:
Ms. Kramer:
Human Resources:
Department Staff:
I haven't this style elsewhere, but I've found it effective for my purposes.
Tamara Larsen
Raxco, Inc.
Orem, UT
tamlar -at- raxco -dot- com