the name of the firm).
2. Note: a limited company must not be given the title of “Messrs”
II. Greeting
The normal form of greeting in the letters addressed to organisations is “Dear Sirs”.
“Dear Mr.Smith” has tended to replace “Dear Sir”
III. How to sign letters
The ending “Yours faithfully” is used after “Dear Sir”.
The ending “Yours sincerely” is used after “Dear Mr.Smith”. Follow with the name of the company, the name of the person and his position.
If the letter is written on behalf of someone but not signed by him it is written for the Sales Manager or for Chief Engineer, and so on.