Worked like a charm-- Thank you! You are wonderful!

"David Billigmeier" wrote:

=IF(B2<"","Dear "&B2&",","To Whom It May Concern:")


--
Regards,
Dave


"Cheryl" wrote:

I am using an "if" formula.
This is what I wrote =if(B2<"","Dear B2,","To Whom It May Concern:")
The value in B2 is "Nancy"
This formula gives me the answer of "Dear B2,"
How do I get it to say "Dear Nancy," ?