[lynn]

Dear Mr Mercer:

Thank you very much for your quick reply.

I was wondering if you could teach me the meaning of "in decreasing ordr of use".

In the following opennings, do you mean that "Dear sirs:" is more freqeuntly used than "To whom it may concern:"?

Dear Sirs:
Dear Sir or Madam:
To whom it may concern:

I'm looking forward to hearing from you.

Lynn