Common reference letters begin with the heading.

"To whomsoever it concerns"

Some of my references edit it as follows "To whomever it concerns"

Some further shorten it to

"To whom it concerns"

The last one sounds nice and concise, while the first one is grossly official looking.

But what is the most preferred?


Whomever is incorrect. To whom... is not widely used especially as the heading of the letter/reference, at least not in India (A Government document).

To whomsoever it concerns / it may concern.

is widely used and accepted without any ambiguity.

A side note: Use who when it's used as a subject and whom when it's used as an object. In given context, it's used at object place and thus, it's whom. OxfordDictionaries' entry is here.

  • 2
    Just the opposite. In my experience and according to this ngram, To whom it may concern is far more common than To whomsoever it may concern.
    – Drew
    Sep 10 '14 at 5:13
  • @Drew I'm not sure they are the headings. In India, no document I've come across with that structure. Thanks for telling this. I've not mentioned my opinion there.
    – Maulik V
    Sep 10 '14 at 5:21
  • British vs American. No IndianEng Ngram corpus.
    – Drew
    Sep 10 '14 at 5:34

Whomsoever is a formal, flowery form of whomever. Whomever has a connotation of uncertainty, like a message in a bottle tossed into the ocean.

Message in a bottle (CC-BY-SA 3.0)

Since that is not the kind of tone you wish to convey, you should just write To whom it may concern, which is a more standard opening line.

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