Greetings and closers

Here is a list of greetings you can use in your formal emails depending on the recipient:

• Anonymous singular:

1. Dear Sir/Madam
2. Dear Madam/Sir
3. Dear Sir or Madam
4. Dear Madam or Sir

• Anonymous plural:

1. Dear Sirs/Ladies
2. Dear Ladies/Sirs
3. Dear Sirs and/or Ladies
4. Dear Ladies and/or Sirs

• With a given male name: Dear Mr Smith

• With a given female name:

1.  Dear Ms Smith (civil status irrelevant or unknown)
2.  Dear Mrs Smith (married)
3.  Dear Miss Smith (single and younger than fifty)

• With given names to a group of less than three people (male):  Dear Messrs Smith and Jones

• With given names to a group of less than three people (female):

1. Dear Mses Smith and Jones (civil statuses unknown, irrelevant or different)
2. Dear Mesdames Smith and Jones (both of them married)
3. Dear Misses Smith and Jones (both of them single and younger than fifty)

• With given names to a group of less than three people (mixed gender and not related to each other by marriage or blood): 

1. Dear Messrs Smith and Jones, and Ms Presley 
2. Dear Ms Presley, and Messrs Smith and Jones

• With a given name to a couple who use the same last name:

1. Dear Mr and Mrs Smith 
2. Dear Mrs and Mr Smith 

• With given names to a group of more than three people (mixed gender):

1. Dear Sirs/Ladies
2. Dear Ladies/Sirs
3. Dear Sirs and Ladies
4. Dear Ladies and Sirs

• With given names to a group of more than three people (all male): Dear Sirs

• With given names to a group of more than three people (all female): Dear Ladies 

• With a given first and last name and the gender is not clear:  Dear Alex Smith

Here is a list of closers which apply to all formal emails regardless of their content:

• With kind regards
• Kind regards
• Regards

You can hereby find a document on how to address various VIPs in different contexts.