Formal SalutationsUse a formal salutation if you are establishing initial communication with a new client or contact, or if you don't know the person you are writing to very well. Formal salutations include "Dear," "Sincerely" and "Regards." If you are writing a piece of business communication that isn't aimed at a particular person, use the salutation "To whom it may concern," typed in all caps, as recommended by the article "Write Effective Business Letters" on the Microsoft Office website.Casual SalutationsChoose a casual salutation if you are writing to a close colleague or if your company marketing is aimed at coming across as friendly and down to earth. Casual salutations include "Hello," "Good morning," "Hi," "Have a nice day" and "Cheers." Consider your company culture and marketing strategy carefully before using a casual salutation in a widely distributed document.Offbeat and Niche SalutationsPick an offbeat salutation if your company purposefully cultivates a goofy or maverick image. Offbeat salutations can range from irreverent ("Hey, Carlos") to downright juvenile ("Smell ya later"). If your business specializes in a niche field, you can allude to it in your salutation to reinforce your expertise. For example, you could end your emails "Climb on!" if your company manufactures rock climbing equipment. If your company marketing centers around your location in Hawaii, begin your sales letters with "Aloha!"Inappropriate SalutationsAvoid salutations that use emoticons and abbreviations, even ones so common you might be tempted to assume everyone knows what they mean. Examples of such salutations include ":-) Tom" and "TTYL, Nancy." Using emoticons and abbreviations risks alienating or confusing people who don't know what they mean. Other inappropriate salutations include foreign words -- because, again, you risk confusing those who are not clued in to their meaning -- and any salutation that includes a politically incorrect word or expression.