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how to write a formal letter to a person you do not know

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The conventional salutation is

To Whom It May Concern:

However, this is considered somewhat outdated and unfashionable and appropriate only for limited situations.
If your letter is related to job prospecting, read these pages for alternatives:

https://www.thebalancecareers.com/to-whom-it-may-concern-2062120

https://resumegenius.com/blog/cover-letter-help/to-whom-it-may-concern