Each recipient should get their own line. If the recipients are at different locations, this method becomes tricky; usually, this method is reserved for recipients at the same physical address.
Addressing a letter to multiple recipients incorrectly can seem like a small oversight, but in the business world, it signals disorganization and a lack of respect. Getting it right, however, establishes authority and clarity. Each recipient should get their own line
List each person with their title, then the company address once. Getting it right, however, establishes authority and clarity
If you are sending a letter to 20+ people (e.g., a franchise owner to all location managers), do not put names in the address block at all. Do not put them on the same "TO" line
Do not put them on the same "TO" line. It implies equal authority.
If you are writing to two people, you can write:
Here are the three professional ways to format the inside address (the section above the salutation).