For example: When addressing a letter to the holder of a particular position without knowing the name or gender of the addressee, it is common to write “Dear Sir or Madam ,” (or in the United States, “Dear Sir or Madam :” This holds in both American and British English. 4 Dear Sir or Madam is the customary ordering, which is reason enough to do it in a formal setting. But also consider the "rhythm" of the opening; sir has half the syllables as madam , and therefore it sounds better when sir is uttered first. Same thing with Ladies and Gentlemen, where ladies has less syllables than gentlemen. From Dictionary.com: Madam : 1. ( often initial capital letter ) a polite term of address to a woman, originally used only to a woman of rank or authority: Madam President; May I help you, madam ? 2. the woman in charge of a household: Is the madam at home? 3. the woman in charge of a house of prostitution. 73 When is it appropriate to use the terms Dear Sir or Madam and To whom it may concern? The rules I was taught state that Dear Sir or Madam should be used when you're writing a letter to a person about something that person has direct involvement in (e.g. returning a defective product to a customer service department).
