Salutation
The salutation is typed two spaces below the inside address. There are several Accepted forms of salutation, and each from reflects different degrees of formality and perhaps style of operation (i.e. British versus American, traditional versus modern,etc.). When you write to an individual by name, the salutation should also show the name
when you address a title or a position, use "Dear Sir" in writing to a man and "Dear Madam " in writing to a woman.