Letter Writing

[Unregistered]

Could any one confirm that we can write "Dear Sirs" as the salutation of a " Whom It may Concern" letter.

[RonBee]

Could any one confirm that we can write "Dear Sirs" as the salutation of a "To Whom It may Concern" letter.

You can, but it is better (I think) to write:

Dear Sir or Madam:

~R