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‘For the attention of’ can be placed underneath the recipient’s main address in order that the letter should go straight to a named person within a large organisation. If you then wish to clarify the subject matter, ‘Re:’ is a very useful addition between ‘Dear Mr X’ and the main text of the letter. Both of these phrases can add clarity, particularly when there is no personal connection between the writer and the recipient.

53 Downs Road

East Shilton

SH17 5PJ

Martin Joggings

Royal and United Alliance

73 Ballpark

Worcs

BR9 3HT

23 September 2003

For the Attention of Martin Joggings

Dear Mr Joggings,

Re: 43 United Front, London SW13

I am writing to you today to . . .