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Dear Mrs. Allen, Ms. Ott, and Miss Day:
Dear Mrs. Jordan and Mrs. Kent:
Dear Mesdames Jordan and Kent: (more formal)
Dear Ms. Scott and Ms. Gomez:
Dear Mses. (or Mss.) Scott and Gomez: (more formal)
Dear Miss Winger and Miss Rossi:
Dear Misses Winger and Rossi: (more formal)