Protoevangelio de Santiago
Honorary title (academia) tradition maintains that Theophilus was not a person. The word in Greek means "Friend of God" and thus both Luke and Acts were addressed to anyone who fits that description. In this tradition the author's targeted audience, as with all other canonical Gospels, were the learned (academic) but unnamed men and women of the era. Likewise the non-canonical Gospel of Thomas, Gospel of Peter, and Gospel of James are not addressed to any particular gender, or any specific person.