Writing Business Email Salutation Formal: Dear Mr./Ms./Dr. First Name Last Name: (first time to write) Dear Mr./Ms./Dr. Last Name, (you may use either a colon (:) or a comma (,), although a (:) is more formal Dear Sir/Madam: (when the name is not known) Reason for Writing Formal: I am writing in connection with I am writing to inquire about/if/as to whether I am writing with reference to I am in..