Could someone tell me, please, what is the US equivalent of 'Dear Sir or Madam' at the beginning of a letter? Is it also 'Dear Sir or Madam', or is there some different way in which it is expressed? Thank you. Stephen
"Dear Sir or Madam" is very old fashioned, but still acceptable. It should only be used in cases where you have tried unsuccessfully to determine the correct name and/or title of the person you wish to address.