The salutation follows the inside address and preserves the same margin as does the first line of the address. The following are correct forms:
| White Brothers Co. | White Brothers Co. | |
| 591 Fifth Avenue | 591 Fifth Avenue | |
| New York | or | New York |
| Gentlemen: | Gentlemen: | |
"Dear Sirs" is no longer much used—although in many ways it seems to be better taste.
In the case of a firm or corporation with a single name, as Daniel Davey, Inc., or of a firm or corporation consisting of men and women, the salutation is also "Gentlemen" (or "Dear Sirs"). In letters to or by government officials the extremely formal "Sir" or "Sirs" is used. These are known as formal official letters.
The informal official letter is used between business men and concerns things not in the regular routine of business affairs. These letters are decidedly informal and may be quite conversational in tone.
The use of a name alone as a salutation is not correct, as:
Mr. John Evans:
I have your letter of—
Forms of salutation to be avoided are "Dear Miss," "Dear Friend," "Messrs."
In memoranda between members of a company the salutations are commonly omitted—but these memoranda are not letters. They are messages of a "telegraphic" nature.