I believe it always starts with Dear
Eg Dear Sir / Madam,
Dear Mr Smith
i believe it can start with both. but "dear" is used the most.
Dear Sirs and Madams, is the way one would head a semi formal letter. There are countless different ways to start a letter depending on who it is being sent to.
To address this person in a formal business letter, you would address the letter to "Dear Ms. Rodrigues." If you do not know the person the letter is being addressed to, start with, "To Whom it May Concern" or "Dear Sir or Madam."
You can be formal or less formal: The formal approach is to address it to: The Prime Minister, 10 Downing Street, London SW1 and start the letter "Dear Prime Minister". The less formal approach is to address it to: The Rt Hon David Cameron PM, 10 Downing Street London SW1 and start the letter "Dear Mr Cameron" Addressing him as "Dear Dave" probably won't get a reply.
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 term to "dear" that can be used to address someone in a formal letter is "respected."
You can write a formal request letter by first dating the letter. You'll need to put the name of the receiver, their title, and address. You can start out the letter with 'Dear Mr./Mrs.' and their last name.
You would start with "Dear..." and go on from there.
A formal greeting would include a title such as Mr. or Mrs. an informal would be addressing them by first name or nickname, i.e Dear Susie instead of Dear Mrs. Smith.
If it is a formal letter, "Dear Dr. .......,". If informal, Dear (whatever you normally call him).
respected
To address a gender-neutral individual in a formal letter using the salutation "Dear," you can simply use their name or a neutral title like "Dear First Name" or "Dear Title Last Name."
In a formal letter or email, an appropriate alternative to using "dear" is to address the recipient by their title and last name, such as "Mr. Smith" or "Dr. Johnson."