Resignation Pro

What is the proper way of addressing your resignation letter when you have two recipients?

For example: Mr. James Lee President of ______________ KMarketing and Development Inc. U1602-B Tower PCtr., San Antonio, ___ Mr. Landon Bower Manager of _________ SMedia Corporation U1602-B Tower PCtr., San Antonio, ___ Dear Mr. Bower: I am writing to you today to officially tender my resignation from SMedia Corporation effective Friday, October 31, 2007.

Public Comments

1. send them each their own letter.
2. To whom it may concern.