How to start a letter when writing to a company?

I want to send Apple a letter and I don't know how to start it.

Dear Apple employee? I don't know who will read it.

Other answer:

Davis:
You write to the Company.

Date first

Then the address you are writing to.

Dear Sirs

A heading about the subject of the letter or any reference you have. (Do this in bold)

Then your text

and end Yours faithfully

Note 'To Whom it May Concern is usually for letters of recommendation etc where the author does not know to who he is writing. You do, and that is a company with a board of directors, hence Dear Sirs.

ouch!:
To apple innit I got me a dodgey ring ding Iphoney n is blocked like so me wan u 2 unlock it I ill giv u a alf eaten cookie,nice 1 bruv.
Merlene:
Dear Sir or Madam,
Gert:
Dear Sir or Ma'am.
Jim:
"To Whom It May Concern,"
Berlin:
Ok
?:
Walter? Is that you?!
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