From Flickr Photographer: http://www.flickr.com/photos/xsphat/

For some of you, this holiday season offers a few days of vacation time and, with that, the opportunity to send out query letters. Remember when you submit your queries, do not address the letter with “To Whom it May Concern” — this demonstrates to the letter’s recipient that you have not taken the time to research the company and the appropriate person you should be querying. It guarantees that your query will be discarded.

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http://www.newenglandfilm.com/magazine/2010/12/screenplay