When should you use the expression 'To the attention of' in a ...

It u2019 s seldom needed these days to utilize u201 cTo the attention of: u2014- u201 d in attending to a letter. In olden times, the idea was that you were addressing Acme Company as a company, so that was on the first line, and you put u201 cAttention: Philbert Phlunkee u201 d on the 2nd line to make clear who at Acme needs to see it. That u2019 s no longer essential. The very first line of the address now can be the suitable individual within the business, with his/her title if that u2019 s offered, otherwise Mr. or Mrs., and the second line can be Acme Company.
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