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Dear Sir or Madam:
Dear Madam or Sir:
To Whom It May Concern:
I am a retired school librarian. Once asked what the salutation for a letter ( no gender or name known) I gave this information to the language arts teacher (10 years younger than myself) She thought I was crazy, and disputed the answer. I guess using the company name will displace this. Sorry the use of "Madame" has been desicrated so to speak!
The correct way to enter this is to not capitalize.
To whom it may concern:
Is there no other formal, yet friendly, way of salutation when the name and gender is unknown? Something more original.