How do I address this letter?

Question

I have to write a certain letter to upper management people, to 3 people. Do I start it like "Dear Gentlemen" or "Dear Sirs"? If not, how should I do it? Thanks.

Answer 1

May 31, 2007
First Last Name, F L Name, F L Name
Title (i.e. Manager)
Street Address
City, State, Zip

Dear Sirs, or To Whom is May concern, or Name, Name, Name,


End the Letter with a closing and then

Your Name
Title
Street Address
City, State Zip

Answer 2

Dear Sir and Madam usually covers it if you don't know what people it's going to. If you know the three are men than Dear Sir will be sufficent.

Answer 3

Hmm good question.
I'd write it like a memo and put
To:
John Doe
Jane Doe
Jake Doe

Answer 4

To Whom it may Concern;

Answer 5

To Whom it may concern;

Answer 6

to whom it may concern
always works