I generally use the business name: "Dear General Motors," "Dear AT&T." Or
you can use "To Whom It May Concern" or "Dear Sir or Madam."

--
Suzanne S. Barnhill
Microsoft MVP (Word)
Words into Type
Fairhope, Alabama USA
Word MVP FAQ site: http://word.mvps.org
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"Donclare" wrote in message
...
I am typing a letter to a business for which I have no contact name. I
need
a salutation which is gender neutral. Any suggestions?