Thank you for your reply.
  I prefer the "Good Morning" salutation to the the "Dear Sir or Madam" 
greeting.  The second seems forced, which it is.  The "Good Morning" seems to 
sidestep the gender issue nicely.
  At least for me it does.
  Of course, this only applies when sending something to someone we don't 
know the gender of or don't know at all!
  Have a good day!
  -Franco Rios
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