In formal letters, you are typically addressing someone in a position of authority or someone you don’t know personally, such as a manager, a company representative, or a government official. Use “Dear Mr./Ms. [Last Name],” or if you don’t know the recipient’s name, you can use “Dear Sir/Madam.”

• Example: “Dear Mr. Johnson,” or “Dear Sir/Madam,”
• Tip: Avoid using the first name in formal letters, as it is considered too personal and may lower your score for inappropriate tone.