When in a position of having to address a letter to multiple recipients, several situations may arise. In any case, the author should attempt to determine the title such as Mr., Mrs., Ms., Dr., of each of the recipients and use the appropriate title when addressing the individual as such.If it is necessary to prepare a letter to multiple people in an organization, the author of the letter should
. address each of them in the cover letter. In the list of recipients, the author should list men as Mr. and women as Ms., unless it is known that the recipient should use a different title. For example, if one of the recipients is a doctor or has a Ph.D, then the title would be Dr. If sending a single letter to multiple individuals, then the author should include all of the names on the salutation line, and use a colon at the very end of the line. For example, a salutation may include "Dear Mr. [first person's last name] and Ms. [second person's last name]:". Note that the author should send copies of the letter to each of the recipients separately. The author may exclude the title next to a particular name if the recipient's title is not known.When addressing multiple people with the same title, the author should group the names by the title. For example, if two women and two men are addressed, then the letter should have "Dear Mr. [male 1] and [male 2] and Ms. [female 1] and [female 2]:".To format the letter, the author should include the date and sender's address at the start of the letter, followed by the recipient address if all recipients live or work at the same location. The letter's formatting should have block format, modified block format or semi-block format. Block formatting has all text aligned on the left side; modified block format has the date centered but addresses left justified; semi-block format has all text left-aligned, date centered, and each paragraph indented in the body.More reference links: http://smallbusiness.chron.com/address-letter-multiple-people-corporation-19361.html http://smallbusiness.chron.com/address-business-letter-multiple-persons-20499.html