In writing business letters, when we don’t know the name of whom we are writing to which words are better to use?
Can we use “To whom it may concern”?
Yes, that is fine. However, it is very formal, for example with letters having to do with legal matters. Less formal and more typical is “Dear Sir or Madam:” (note the use of the colon; “To whom it may concern:” also should use one). If you know the title or job position of the individual to whom you are writing, you should use that: “Dear Judge:”, “Dear Claims Adjustor:” and so on. Also, if the letter isn’t about business, for example you are inviting the Claims Adjustor to a party, you would use a comma: “Dear Claims Adjustor,” would be the style in this situation.
Source : Link , Question Author : Hanieh , Answer Author : BobRodes