For business salutations, use a person’s first name only if you have a close relationship. Otherwise a greeting such as “Dear Mr. Jones/Ms. Jones” is appropriate. A faux pas today is to use “Gentleman” or Dear Sir/Madame.” The appropriate salutation when you do not a name is, “To Whom It May Concern.” In business correspondence, simply end with “Sincerely.” If writing an official or clergyman, sign “Respectfully yours.” The closing “Love” is reserved for personal letters and cards. Only your heart will gauge when that is appropriate.
