Hi, The 'traditional' rule (for formal letters) is as follows: if you don't know the name of the recipient, start with " Dear Sir or Madam " and end with " Yours faithfully "; if you know the name of the recipient, start with " Dear Mr (or Mrs,or Miss) + surname " (eg. Dear Miss Jones ) and end with " Yours sincerely ". That said, use these only if you're writing a formal letter as a part of an ESL exam.
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