<p>Why are you writing this letter? How you address it may depend on your reason.</p>
<p>“To whom it may concern” is fine. You might be able to not use a salutation, and just start in on your letter. I did that with my gc letter (we homeschool) - “It is my pleasure to recommend …” My d was accepted at every school where she applied.</p>
<p>The end of the letter is called the closing and “sincerely” works fine there.</p>
<p>Sometimes if I know the name, I just do with “Mr/Ms/Mrs _______,” with no dears. If I don’t know the name, I usually go with “Dear Sir or Madam,” which is what my teachers use in recommendations, because “To whom it may concern” sounds too distant.</p>