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When you write to someone in an organisation when you do not know specifically they are. It is perfectly acceptable to use who now instead of making a distinction between who (subject) and whom (object).

It is a pretty old-fashioned greeting and to write Dear Sir is acceptable, although some might suggest Dear Sir/Madam, or even Dear Sir/Ms

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13y ago
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Q: How do you write the letter of To whom so ever may concern?
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