Salutations for business emails and letters

Opening salutations
If you know the person's name, write

• Dear Ms Smith (if your are not sure of her marital status)
• Dear Mrs Smith (if you are)
• Dear Mr Smith (if he is a man)

Don't write the addressee's full name in the opening salutation, if you can avoid it.

Closing salutations
If you know the person's name, write

• Yours sincerely (impersonal, friendly)
• Best wishes (personal, friendly, formal)
• Kind regards (personal, informal)