Writing the Heading, Inside Address, and Salutation

At the top of your opinion letter, you create a heading that includes your address and the date. Then you skip a line to write the inside address, which names the person to whom you are writing, gives the person’s job title, and provides the person’s address. Afterward, you greet the reader using “Dear,” a title (Mr., Ms., or Mrs.), and the person’s last name. Note: Use Mr. for adult men and Ms. for adult women. If the woman is married and prefers the title Mrs., use it instead.