In Formal letters^x, Plurals^x

If you are writing a formal letter don't put the person's name in the salutation; instead put it in the header. Use dear sir or dear madam . If you don't know the name or the sex of the person you wish to contact take the trouble to find out. If you are writing to a department use...

Dear Sir or Madam, This letter is to verify that Audrey Sullivan is a full-time employee of Grimes Janitorial Service. Ms. Sullivan is our assistant manager and is currently working out of the state for approximately six months. Our company is expanding, and Ms. Sullivan is assisting with the...