In What Situation Should You Use an Attention Line in a Letter

In what situation should you use an attention line in a letter?

A) You hope your letter will attract the reader's attention.
B) You want to convey a sense of urgency.
C) You do not know the name of a specific person at the company you are writing to, so you do not know who will read the letter.
D) You want to identify the subject of your letter.

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