When ought to you utilize the expression 'To the attention of' in a ...

It u2019 s rarely needed nowadays to utilize u201 cTo the attention of: u2014- u201 d in attending to a letter. In olden times, the concept was that you were attending to Acme Business as a business, so that was on the very first line, and you put u201 cAttention: Philbert Phlunkee u201 d on the 2nd line to explain who at Acme ought to see it. That u2019 s no longer required. The very first line of the address now can be the proper person within the business, with his/her title if that u2019 s offered, otherwise Mr. or Mrs., and the 2nd line can be Acme Business.
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