Here's how it would look:
Sir or Madam:
Explanation:
* Formal letters generally use a colon after the salutation.
* Using "Sir or Madam" as a salutation implies a formal tone, making the colon the appropriate punctuation.
However, if you are unsure about the gender of the recipient, you can also use the more neutral salutation "Dear Sir/Madam." In this case, you would still use a colon after the salutation.
Example:
Dear Sir/Madam: