"Sehr geehrte Damen und Herren" or a specific name if known.
He had downloaded it from a forgotten forum at 2 AM, desperate. It wasn't pretty. The formatting was broken, some pages had ghostly watermarks, and the example letters ("Beschwerdebrief über eine verspätete Lieferung," "E-Mail an den Vermieter wegen Schimmel") were repetitive and dull. But it was his PDF. Schreiben B2 Pdf
The best PDFs provide sample essays and emails. By studying these, you learn: "Sehr geehrte Damen und Herren" or a specific name if known
Precise and professional (e.g., "Beschwerde über den Sprachkurs"). some pages had ghostly watermarks
State what you expect (e.g., a refund or an apology).