It is quite common for a business letter to be sent to more than one person. When you write a business letter to two people, it's important to know how to address them. The name of each individual must be in the recipient's address section and in the salutation line. Once you get the individuals addressed correctly in these two sections, you can write the letter, sign it and mail it.
Address the individuals alphabetically by their last names.
Enter the name and address of the first individual a few lines under the date of the letter. Place the individual's full name on the first line, followed by the street address on the next line, and city, state and Postcode on the next line. If addressing the letter to a married couple with the same address, put both of their names on the first line, followed by the address.
Skip a line and enter the name and address of the second individual. Follow the same conventions for entering the information for the first person.
Skip two lines and enter the salutation. Write "Dear Mr. Adams and Mr. Smith"; follow it with a colon.
Begin writing the letter two lines after the salutation.