Your cover letter should be addressed to the recruiter or hiring manager who will be assessing your application. To find out who the recipient is, you might do some web research or call the company directly. If you are still unsure who the recruiting manager is, try using a more general salutation, such as “Dear Hiring Manager,” to avoid appearing too formal. Avoid using the phrase “To Whom It May Concern” since it may be interpreted as impersonal.