Although writing a business letter is not always difficult, remembering business etiquette's many rules can be a challenge. It may seem complicated to write a business letter to multiple recipients, but you can do it with straightforward guidelines. Follow the etiquette that sets your letter apart as professional and considerate while addressing all the recipients properly.

Addresses

Start your letter by placing your name and address at the top, along with your phone number and email address. After a double space, include the names and addresses of each recipient in alphabetical order. If one or more of the recipients receives a letter at the same address, list their names together along with the singular address at which they will receive your letter.

Salutations

Salutations don't change with the number of recipients. "Dear" is applicable to multiple recipients and is considered any business letter's default greeting. There is no hard and fast rule when it comes to addressing individuals. You can state each name and individual title, or you can combine the titles and state the individual names. For instance, "Mr. Smith and Mr. Jones" or pluralized "Messrs. Jones and Smith” are equally appropriate. For women, use Mrs., Ms. or Miss for each individual, or Mmes. for the plural; the latter is shorthand for Mesdames. For example, "Mrs. Johnson and Miss Smith” and "Mesdames Johnson and Smith" are both acceptable.

Body of Letter

The rules of business etiquette in the body of a letter where you address the issues are relatively simple and follow standard grammatical rules for English. Use plural pronouns for addressing the group as a whole. If there are individual issues that you wish to address to one person in particular, address a section of the letter to this individual by using direct language that will allow you to segregate the action you are addressing from the group. Proofread your letter to ensure you have followed the proper grammatical rules.

Conclusion

When concluding your letter, respectfully thank each individual for his time and consideration. Follow this with a closing that marks the end of the letter; this can be "Sincerely" or "With Gratitude." Double-space twice -- to leave room for your signature -- and double-space again before indicating whether you have enclosures and whom they were sent to. Print the letter and make as many photocopies of it as necessary. Sign each copy of the letter, insert each -- along with any enclosures -- in envelopes addressed to individual recipients, and send.