现归纳如下: ① 对父母、兄弟、姐妹等: a. Dear Father, b. My dear Mother, c. Dear Sister, d. Dear Tom, ② 对亲戚:
a. My dear Auntie, b. Dear Cousin, c. My dear Cousin, ③ 对朋友、同学: a. My dear friend, b. Dear Mr. Jackson, c. My dear Mr. Jackson, ④ 对未婚女子:
a. Dear Miss Luce, b. My dear Miss Luce,
⑤ 对一般妇女,不论是否结婚:a. Ms.,
b. Dear Madame,c. Dear Ma’am ⑥ 对已婚妇女:
a. Dear Mrs. Helen Jackson, b. My dear Mrs. Helen Jackson, ⑦ 对公司、工厂、学校等:a. Dear Sirs, 或Dear Sir,
b. Sirs, 或Sir, (my respectful sir)
c. Gentlemen, (不能使用Dear Gentlemen) (4) 信文(Body of the letter)