158. FAULTS TO BE AVOIDED IN THE INSIDE ADDRESS. Do not omit the town, city, or state address from the inside address.
Right: Mr. E. P. Griffith. Muskogee, Oklahoma. My dear Sir:
Right: Mr. E. P. Griffith, 221 Fiji Avenue, Muskogee, Oklahoma. My dear Sir:
Right: Mr. R. R. Stolz, Muncy, Pennsylvania.
When two or more men are addressed, do not omit the title _Mr._, before the name of each of the men, unless their names constitute a partnership or trading name.
Right: Jones & Smith, (_firm name_) New York City. Gentlemen:
Right: Mr. Jones and Mr. Smith, (_not a firm name_) New York City. Gentlemen:
Avoid all abbreviations of titles preceding the name except _Mr., Mrs., Messrs._, and _Dr._ Abbreviations of titles placed after the name, such as, _Esq., D.D., A.M._, etc., are proper.
Do not use _Mr._ and _Esq._ with the same name.
Avoid all other abbreviations except in case of a state with a very long name. In this case it is permissible to abbreviate, but it is better form to write the name in full. _United States of America_ may be abbreviated to _U. S. A._
Wrong: Merch. Mfg. Co., N. Y. C. Gentlemen:
Right: The Merchants' Manufacturing Company. New York City. Gentlemen:
Wrong: Mr. William Shipp, Bangor, Me. Dear Sir:
Right: Mr. William Shipp, Bangor, Maine. Dear Sir:
Do not place a period after the title _Miss. Miss_ is not an abbreviation.
159. POSITION OF SALUTATION. The salutation should begin flush with the margin and on the line next below the inside address. See correctly written letters under §174.
160. FORM OF SALUTATION. The salutation varies with the form of the letter and the relations between the writer and receiver of the letter. Where the parties are strangers or mere business acquaintances the most common salutations for individuals are, _Dear Sir, Dear Madam_, or _My dear Sir, My dear Madam_. For a group of persons, or for a company or a partnership, _Gentlemen, Dear Sirs, Dear Madams_ or _Mesdames_ are used. In less formal business letters such salutations as, _My dear Mr. Smith_, or _Dear Miss Jaekel_ may be used.
In the case of informal and friendly letters, as in business and formal letters, the salutation to be used is largely a matter of taste. The following are illustrations of proper salutations for friendly letters: _My dear Doctor, Dear Cousin, Dear Cousin Albert, Dear Miss Jaekel, Dear Major, My dear Miss Smith, Dear William, Dear Friend,_ etc.