Sincerely,
Dear Ms. Johnson:
[Body of letter]
List each recipient on a separate line inside the address block, sorted appropriately (alphabetically, by seniority, or by relevance).
Use a collective department or team name in the address. Sincerely, Dear Ms
cc: Mr. Robert Lee, Finance cc: Dr. Anita Patel, Legal Best for: A position title rather than a named person (e.g., when the occupant changes).
[Signature]
Send separate letters if each recipient needs a different action or context. If sending one letter, use a distribution list in the address block (less common) or place all names/companies in the address block.
Address the letter to the main person, then list others under cc: (carbon copy) at the bottom. cc: Mr
Ms. Sarah Johnson Director of Operations MainStreet Retail 10 Commerce Lane Townsville, ST 54321