桑塔卢西亚
请问第一行写：如果收信人地位高：Dear Sirs/Madams。
如果收信人地位相当：To Whom It May Concern。
开头dear打头。主义头衔的使用，通常对于那行，可用Mr.学术界用Dr.和Prof.(介绍信、请求信)，称呼女性多用Mrs., Ms.或Miss. Ms.可称未婚女性，也可称已婚女性。
Hon.(Honorable)、用于市长、议员、大使、法官等的姓名前Press.（President）用于称呼董事长、总经理、（求职信）会长、大学校长（请求信：环境、食堂）等Rev.(Reverend)称呼牧师。如果不知道对方的姓名。
扩展资料：
The address appears at the top right-hand corner of the page. It is called “the Heading”. The address is always followed by the date.
信头指发信人的姓名（单位名称）、地址和日期，一般写在信纸的右上角。
一般公函或商业信函的信纸上都印有单位或公司的名称、地址、电话号码等，因此就只需在信头下面的右边写上写信日期就可以了。
英文地址的写法与中文完全不同，地址的名称按从小到大的顺序：第一行写门牌号码和街名；第二行写县、市、省、州、邮编、国名；然后再写日期。标点符号一般在每一行的末尾都不用，但在每一行的之间，该用的还要用，例如在写日期的时候。
参考资料来源：百度百科-英文书信
吃货独依
先称呼，关系还行就Dear ××，比较严肃的信就Mr/Miss/Mrs ××然后简单问候一下，比如How's everything going?/How do you do? 或者寒暄两句，这些网上都有模板，随便搜一篇参考就行。
麻辣土豆56
Dear Sir,/Dear Madam,尊敬的先生,/尊敬的女士,Dear Madame, is wrong.“亲爱的夫人”这种写法是错误的If you don’t know whether you’re writing to a man or a woman use:如果你不知道是写给先生还是女士，可以写：Dear Sir or Madam,尊敬的先生或女士，It is not usual to start an email To whom it may concern. This should be reserved for letters of reference or similar communications when the recipient is an unknown third party.以“致相关人士”开头并不常见。这种用法一般用在推荐信或与其相似的交流中，收件人是不了解的第三方。It is always better to use somebody’s name if you know it. If it is the first time you are writing to someone, use either of the following:如果知道对方姓名，邮件中写上总是好的。如果这是你第一次写信给某人，可以用下面任意一种方式开头：下面有一些邮件开头的例句：I hope you are well.我希望你一切都好。I hope you enjoyed your holiday and are finding it easy to settle back in to work.我希望你已经好好享受假期并且很快重新投入工作。Thank you very much for your email. I am glad to hear that you and your family are well.非常谢谢你的邮件，我很高兴听到你和你的家人都很安康。Thank you for your prompt reply.感谢您的及时回复。I apologize for not replying sooner, but I have been very busy these last few weeks.很抱歉没能及早回信，但是过去几周实在太忙。Thank you for getting in touch with us about XXXX. (Less formal, more friendly)非常感谢你关于XXXX联系我们。（不是很正式,更友好）Thank you for contacting us regarding XXXX. (More formal)非常感谢您因关于XXXX的事接洽我们（更正式）With reference to your email of [date], I would like to bring the following to your attention.关于你（时间）寄来的邮件，我有几点想跟你说的。As a follow-up to our phone call this morning, I would like summarise the key issues.关于你早上的电话，我想总结下关键几点。Phrases best avoided:请最好避免：I hope this email finds you well.我希望这封邮件能被你看到。Please be advised as follows.请按照如下建议。This email concerns…这封邮件是关于…… Note that in UK English if you start with Dear Sir or Dear Madam, you should end with Yours faithfully. But if you use the person’s name, you should end with Yours sincerely. This rule may seem arbitrary, but it is one of the rules of formal letter writing that is widely known in the UK; therefore I recommend you stick to it. However, there is no such strict rule in the US.要注意在英式英语中，如果你的邮件以“尊敬的先生”或”尊敬的女士”开头，那应该以”你忠诚的……“结束。但如果你知道对方的名字，应该以”你真诚的……“的结束。这个规定似乎太武断了，但就是英国众所周知的正式邮件写法之一，所以我推荐你最好按照这个原则写。然而，美国没有这门严格的规定。Here are some example closing sentences for emails:这里有一些邮件结束语的例句：I look forward to hearing from you.我期待收到你的邮件。I look forward to hearing from you soon.我期待很快就收到回信。I look forward to receiving your reply.我期待不久就收到你的回复。I look forward to seeing you.我期待与你见面。I look forward to meeting you.我期待与你会
小蓉~蓉
书信的开头句式：I was delighted/glad to receive your letter.很高兴收到你的来信。Your letter came to me this morning.我今天早上收到了你的来信I have received your letter of June the 29th.我收到了你于6月29日的来信。How nice to hear from you again.很高兴再次收到你的来信。How is it going？最近怎么样？
You asked me about(problem，question...)，now let me give you some advice.你在来信中询问我……，现在，让我给你一些建议。It has been a long time since we met.我们很久没见面了。How time flies！It's three months since I saw you last time.时间过得真快！我们有三个月没见面了。I'm writing to thank you for your help during my stay in America.我写信是为了感谢你对我在美国期间的帮助。
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