推荐信可因收信人的情况而分为两种，如收信人确定，信的称呼与普通信函相同，诸如：Dear Sirs，Gentlemen，Dear Mr．×××等。如果收信人不确定，则信的称呼使用To Whom It May Concern，此种称呼不够正式，除非收信人的确无法确定，一般应避免使用。

    例1：

    Dear Mr．White                        7 July，1997

    怀特先生：                            日期：

    Miss Jean C Lee，an applicant for the position of secretary，was employed by this law office during the past three years in the capacity of secretary．

    现正申请秘书职务的琼·C．李小姐曾于过去3年在我律师事务所担任秘书工作。

    Her records shows that she is always a hard working and competent girl in the office．She has also shown herself to be industrious and sociable in her association with her colleagues．

    她在事务所的工作记录证明她工作努力，勤奋能干，善于与同事协调相处。

    I am confident that she is the person you are looking for，and I have no hesitation in recommending her to you．

    我确信她是您的恰当人选，故欣然向您推荐。

Yours faithfully，         

John Black              

约翰·布莱克            

    例2：

To Whom h May Concern：                                            8 July，2000

敬启者：                                                            日期：

    This is to certify that Miss Jean C Lee was employed by this law firm during the past three years in the capacity of secretary．

    兹证明琼小姐曾于去年在我律师事务所担任秘书工作。

    Miss Jean entered our firm in March 1999 following her graduation from South-west China University of Political Science and Law．During her stay in our firm，she did the work of typist，bookkeeping，and stenography and proved herself highly satisfactory and trustworthy．

    琼小姐毕业于中国西南政法大学，于1999年进入我事务所。在我所期间，她担任过打字、簿记和速写工作，表现让人十分满意，值得信赖。

    Miss Jean is a girl of reliable and persistent．Her good command of the English language enables her to work effectively．She has a pleasing manner and is well liked by her associates．

    琼小姐是一位可靠和执著的姑娘。她精通英语，因而工作效力很高。她举止大方，善与同事相处。

    I am sure that Miss Jean would be satisfactory in any secretarial position．

    我确信琼小姐可以胜任任何秘书工作。

Yours faithfully        

John Black            

约翰·布莱克