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It actually all depends to whom you're writing. If it is a group associated together because of an organization or club, etc., then "Dear Women's Club of Podunk" is appropriate. If it is an informal memo, then simply put "To:" and list each name, preferably on a separate line. If you're sending one letter to multiple people simply to get out of writing individual notes then don't do it - send individual letters and create a Merge list in your word processing program so that each person gets a separate letter, even if the letters all say exactly the same thing.

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17y ago

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