This could be a person or an organization, depending on where your letter is going. If possible, try to name a person as the recipient instead of listing an entire organization — your letter is more likely to get someone's attention that way. Make sure to use formal titles, such as "Mr.," "Ms.," "Dr.," or whatever the person's title may be.  Write the recipient's position after his or her name (optional).  For instance if you're writing the director of marketing, you might say "Paul Smith, Director of Marketing" on the first line. Write "Attn:" followed by the person's name if the person occupies a single desk or office at an address, if you like. For example: "Attn: Shirley Shatten." If you're submitting your work to a journal and do not know who the fiction editor is, write, "Attn: Fiction Editor" to make sure your submission ends up in the right place. For instance, if you're writing to Paul Smith about a business matter and he works for Widgets, Inc., you'd write "Paul Smith" on the first line and "Widgets, Inc." on the second. If you're writing a street address, be sure to include any directional notation (such as "400 West" instead of simply "400") or suite numbers. If you're addressing a letter using a PO box, there's no need to include the street address of the post office. Based on the ZIP code, the postal service will know where the PO box is. The state should be abbreviated with two letters instead of spelled out. You can use a 9-digit ZIP code, though you don't have to.  Five digits should be enough.
اكتب اسم مستقبل الخطاب. اكتب اسم الشركة على السطر الثاني. اكتب رقم الشارع أو رقم صندوق مكتب البريد في السطر الثالث. اكتب المدينة والمحافظة والرقم البريدي على السطر الثالث. النهاية.