You don't use ma'am because you say that verbally (verbally means actually saying it) and you say madam in a letters......
thank you for putting the question on answer.com because i gave been waiting donkey yrs to answer dis question see ya
When addressing a formal letter to someone whose gender is unknown, you can use the salutation "Dear Sir/Madam" to be respectful and inclusive.
The alternative to addressing a formal letter to "Dear Sirs" is to use "Dear Madam or Sir" or "To Whom It May Concern."
The alternative way to address a formal letter when the recipient's gender is unknown is to use "To whom it may concern" instead of "Dear sir/madam."
When addressing a formal letter to an unknown recipient, it is appropriate to use the gender-neutral term "Dear Sir or Madam."
When addressing a formal letter to an unknown recipient, it is appropriate to use the gender-neutral term "Dear Sir/Madam."
Formal salutations are always followed by a colon. (Dear Sir Only in informatal writing do you use a comma. (Dear Sue,)
In modern communication, addressing someone as "Dear Sir or Madam" in a formal letter is considered outdated. It is more appropriate to use gender-neutral salutations such as "Dear Title Last Name" or "To Whom It May Concern."
maam
"Mam" is not a word in English. The word you are thinking of is "Ma'am," which is short for "Madam." In the U.S. we use "Ma'am" primarily in speech. When you are talking to a lady, it is polite to use "Ma'am," especially in the South of the U.S. In writing a letter, "Madam" is formal and polite. If you are writing to a woman who is in an official position (e.g., a government official), you could start a letter with "Dear Madam." If you are writing to someone in a professional position and you are not sure if it is a man or a woman, you can say "Dear Sir or Madam." If you are addressing a group of people, the salutation is: Ladies: Gentlemen: Ladies and/or Gentlemen: (The word "Dear" is dropped.)
When you have written a formal letter, it is always important to finish it correctly. If the letter is to someone you have addressed by name at the top of the page, use 'Yours Sincerely', but if you have addressed them as Sir/Madam, or something similar, 'Yours Faithfully', shows a vouch of confidence in the person, which they will appreciate.
There really is no general rule as to what constitutes formal English. There really are many different types of English, depending on the setting (private letter, business letter, type of professional field, etc.). Generally, formal English means that you do not use any type of slang or colloquialism (no y'alls, 'sup, and whatnot), and you spell out words such as 'I am', instead of 'I'm', 'is not', instead of 'isn't, etc.In the case of a letter, formal English might also mean that you use formal wording when addressing the intended recipient ('Dear Sir/Madam', 'Sincerely').
it is not unusual to say "in fact," in a formal lettter