If you address a woman, married or single, the salutation in business letters is Dear Madam; as,
1
Mrs. John Pierce,
Seattle, Wash.
Dear Madam:
2
Miss Florence Pierce,
Seattle, Wash.
Dear Madam:
A more familiar form of salutation is either of the following:
1
Miss Florence Pierce,
Seattle, Wash.
My dear Miss Pierce:
2
Miss Florence Pierce,
Seattle, Wash.
Dear Miss Pierce: