What is the appropriate greeting to use for a formal letter if the addressee only...

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poisonmoon22

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...gives their initials? I need to write a formal letter, and the person I am writing to is only referred to by their first initials (ie J.R. Smith.) Since I do not know their gender, what is the proper way to begin such a letter?
 
The salutation would be: "Dear Sir or Madam" - hopefully their response will indicate their gender. Perhaps you could call their office and ask for "JR Smith," and the person answering the phone will respond "Mr./Ms. Smith is not in right now ..." and answer that question for you!
 
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