Salutation refers to the standard word or phrase used at the very beginning of a letter next to address the person or firm being written to, i.e,"Dear Julia, Dear Sirs a. The persons or firms name should agree with the name in the inside address. For example, if the letter is addressed to Dr. Carla brown, the salutation should read Dear Dr. Brown' not "Dear Professor Brown? If the letter is addressed to a firm repeat the firm's name in the salutation:"Dear Sears roebuck Company, or just use"Dear Sirs• Salutation refers to the standard word or phrase used at the very beginning of a letter next to address the person or firm being written to, i.e. , “Dear Julia,” “Dear Sirs.” a. The person’s or firm’s name should agree with the name in the inside address. For example, if the letter is addressed to Dr. Carla Brown, the salutation should read “Dear Dr. Brown”, not “Dear Professor Brown”. If the letter is addressed to a firm repeat the firm’s name in the salutation: “Dear Sears & Roebuck Company”, or just use “Dear Sirs