If you are addressing several men and women in a letter, then the salutation can be 'Dear Ladies and Gentlemen'. Another salutation can be 'Sirs and Madams'. These types of salutations can be used for men and women that are on a committee.
Madam
When addressing a letter, there are a number of acceptable variations, including but not limited to: Addressing two men: Gentlemen (without dear); Dear Messrs. Smith and Jones; Dear Mr. Smith and Dr. Jones; Dear Prof. Smith and Mr. Jones. Addressing two women: Mesdames or Ladies (without dear); Dear Mses. Smith and Jones; Dear Prof. Smith and Ms. Jones; Dear Ms. Smith and Rev. Jones. Addressing a man and a woman: Dear Sir and Madam; Dear Mr. Smith and Dr. Jones; Dear Prof. Smith and Ms. Jones. Addressing a group of unknown or mixed gender: Gentlemen and Ladies (without dear). Source: The Gregg Reference Manual, Sixth Edition
men
number addressing (NA) is the Internet addressing system which is similar to letter addressing system.
Gentlemen and Madams
Ladies of the lions club. In case you are addressing lions club members. cheers
Congress
Gentlemen, ...
A letter addressing scheme has to do with a TCP/IP protocol. Addresses are determined by both decimal and binary counting.
The Letter M Of Course
Men should make more money then women because they support their families.
a letter of respect