For formal letters when the name or sex of the recipient is not known:
OPENING: Dear Sir(s), Dear Madam or Dear Sir or Madam
CLOSING: Yours faithfully (In American English, sometimes: Yours truly,)
For the more formal style of letter when their name is known but you do not know them very well:
OPENING: Dear Mr Jenkins, Dear Ms Hopkins (or, if you know their marital status and know that they prefer to be addressed as Mrs or Miss: Dear Miss Hopwell, Dear Mrs Jenkinson)
CLOSING: Yours sincerely (In American English, sometimes: Sincerely Yours, Sincerely,
For informal letters to business contacts that you know well:
OPENING: Dear Tony, Dear Estelle
CLOSING: With best wishes or With kind regards followed by Yours sincerely or, sometimes, in public service Yours ever
For letters to friends or close family members:
OPENING: Dear Maggy, Dear Freddie
CLOSING: Yours, Your, Love, Lots of Love (Hugs and Kisses)
von:
http://www.bbc.co.uk/worldservice/learningeng...