What is the current accepted generic business letter salutation? By ‘generic’ I mean that the letter is not addressed to a specific individual. ‘Dear Sirs’ is obviously out of the question, as is ‘To whom it may concern’. I’m afraid to look this up on the Internet or in a reference manual, because it’s very possible that the information might be seriously outdated. My father always used ‘Dear M/r/s:’—is that still used? ‘Dear Sir or Madam’ is a little too pretentious for my tastes and is probably outdated. What is the current PC salutation?
http://owl.english.purdue.edu/owl/resource/653/01/
http://www.libraryonline.com/business_letters.html
http://jobsearchtech.about.com/od/letters/l/bl_block_p.htm
Bear in mind that although it may sound quaint and outdated to 21st century ears more accustomed to “Sup, dudes”, “To Whom It May Concern” is still perfectly correct. 
Personally, I’d use “Dear Sir or Madam” if your letter is going to a single person, rather than to a committee or a group.
I just use the word “Greetings”. I have always wondered how that went over, but I don’t seem to be suffering any negative consequences from doing that.
or
If it’s email, possibly “Good morning” or “good afternoon” if I’m pretty sure they’ll be reading the email right after I send it.
Why? To whom it may concern is the usual choice.
If there is no way for me to personally address the letter, (depending on the purpose of the letter, it may be worthwhile to research whom to address it to) I will use the salutation “To Whom It May Concern:” or “Dear Sir or Madam:” or even “Dear Madam or Sir:” I don’t see why you have any objection to any of these.
“Dear Sir or Madam” is as pretentious as a pumps and pantyhose or a suit and tie. The only reasons I can think of to write to a stranger (i.e., applying for a job or challenging a bill) require a bit of formality, which is easily mistaken for pretension.
Why not just go whole hog, and address the letter “Mesdames & Messieurs”?
If you know the last name only, and you are in a technical or academic field, you can get away with the honorific “Dr.”, as it is appropriate to use the honorific professionally.
‘Darling Fascist Bully-Boy…’
I recently came across a letter-writing manual from my wife’s college days (early 80’s) and it said that ‘to whom it may concern’ is too wordy and overly formal. Unfortunately, we threw the book away, and I don’t remember what it suggested as a substitute.
That’s one situation exactly where hunting down the name of the person in charge may very well be worth your while.
That won’t help if the person has an ambiguous name.
I once wrote about a dozen letters (for a friend with terrible grammar skills) to the Mayor of New Orleans and several Councilmen and in each letter, I referred to a specific councilman as “Ms. ----”. Only recently, I found out that “Ms. ----” is a Mister.
This has come up in many previous threads. I tried in each to offer the solution that has become the norm in many business settings.
No salutation.
It’s not needed. No one will miss it.
I never use one and I don’t understand why anybody does anymore.
I’ll second this, especially if you know the person’s job title and use the format where you list info above the letter.
eg
Manager of New Arrivals
Souls R Us
666 Hell St
Philadelphia, PA 03666
My name is Screwtape, and I was writing to inquire about an opening at Souls R Us. I am in the process of moving to a new location, and I feel I would be uniquely suited to fill this position, based on years of experience teaching middle school.
Enclosed please find my resume, and references are available upon request.
Sincerely,
Screwtape D Devil
7 Heaven Way
Christchurch, New Zealand
Yes - in this situation, I also omit the salutation. Avoids all that awkwardness.
But what if the person who receives the letter is a fussy old fogey who believes that business letter should have salutations?
I believe “Dear Sir or Madam” is still the standard and wouldn’t offend most potential employers. If it sounds pretentious to you, pretend you are a grownup.
Right. The person hiring you has never heard of those things.
Oh why not?..Then slash a burning Z at the bottom for your signature and have your letter delivered by pipers from the King’s Own Scottish Borderers. Be sure to enclose a photo of you on your Harley.
If I am writing to a company and don’t particularly care who there reads my letter, I go for “Ladies and Gentlemen.” If I want a particular person to read it and cannot find out his or her name (though I will try very hard to do so), I will go with “Dear Sir or Madam.” It may sound pretentious, but it is the grown-up thing to do.
If the Borderers are unavailable, a company of the Royal Welsh Fusiliers is acceptable.
FWIW, I review hundreds of applications (and cover letters) every month for legal positions, and 90% use “To Whom it May Concern”. Remember that if you don’t know the recipient’s name, end with “Yours faithfully” instead of “sincerely”.
Why does not knowing the recipient’s name make my letter any less “sincere?”
I don’t think I’ve ever seen “Yours faithfully” on a letter ever. That would look a bit quaint, to my eyes. These days, from my experience, it seems that some variant of “Regards” is the most popular closer, next to “sincerely.”
Hell if I know. I don’t know why not knowing the recipient’s name makes you faithful, either.
I’m just saying that’s the convention.
As usual, I’m a bit late to the game, but I learned in grad school (early 2000’s) that business letters could be started **Dear Company Name: **