ladies and gentlemen That will make the woman more comfortable.
Gentlemen and Madams
Gentlemen, ...
No you may want to try Madam Or Sir or the other way. Ladies and gentlemen sounds like a speech not a letter.
Lady (ladies) and Gentlemen = Dame (dames) en heren
Gentleman is the opposite of lady.
lady
Unfortauntely, we don't know the address of your land lady. However, If you're trying to address a letter to your land lady you'd just address her as Ms. or Mrs. depending on if she married or not.
Dear Madam ________,
The teacher picked the red pencil off up from her desk and asked, "Whom may this pencil belong to?" "Whom is this gentlemen?" The kind lady asked.
dear first lady,
"Lady." Hence the phrase, "ladies and gentlemen."