letter/email of complaint

For formal letters when the name or gender of the recipient is not known:

OPENING: Dear Sir or Madam

CLOSING: Yours faithfully (In American English, sometimes: Yours truly,)

For the more formal style of letter when their name is known but you do not know them very well:

OPENING: Dear Mr Jenkins, Dear Ms Hopkins (or, if you know their marital status and know that they prefer to be addressed as Mrs or Miss: Dear Miss Hopwell, Dear Mrs Jenkinson)

CLOSING: Yours sincerely (In American English, sometimes: Sincerely Yours, Sincerely,

If, for example, you are writing a letter of recommendation, or a statement, and you do not know who is going to read it (as several different people may read it), you can start by saying: 

To Whom It May Concern: 

(see explanation here) 

In all of these cases, you will sign the letter using your full name (for example, Jesús García or Jesús García Pérez, not "Jesús"). 

LETTER OF COMPLAINT- USEFUL PHRASES.pdf

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