SALUTATIONS
SURNAME KNOWN
If you know the name of the person you are writing to, write it as the first line of the address. Include either the person's initials or his or her first given name, e.g.Mr. J.E. Smith or Mr John Smith, not Mr Smith.
CouRte sy title s used in addresses are as follows:
—Mr (pronounced /'miste/) is the usual courtesy title for a man. The unabbreviated form Mister should not be used.
—Mrs (pronounced /'misiz/, no unabbreviated form) is used for a married woman.
—Miss (pronounced /' mis/, not an abbreviation) is used for an unmarried woman.
—Ms (pronounced /miz/ or /mas/, no unabbreviated form) is used for both married and unmarried women. It is advisable to use this form of address when you are unsure whether the woman you are writing to is married or not, or do not know which title she prefers.
—Messrs (pronounced /'mesez/, abbreviation for French 'Messieurs', which is never used) is used occasionally for two or more men, e.g. Messrs P. Jones and B.L. Parker, but more commonly forms part of the name of a company, e.g.Messrs Collier, Clark & Co. It is rather old-fashioned.