Addressing a letter to two people is possible, though it is more polite to write to them separately. If you choose to write to both people in one letter, list their names and address on the top and state both their names in the salutation.Continue Reading
List the recipients' names and addresses in the heading. If there is only one address, list both names with this address, or create two separate headings for two different addresses.
Address your audience. For example: "Dear Mr. Watkins and Ms. O'Brien,.."
Write the body of your letter and sign as you would a letter to a single recipient.