To whom should I address my cover letter?

Generalized cover letter openings such as 'To Whom It May Concern' or 'Dear Hiring Manager' show a lazy approach to the job search and are a turnoff to a prospective employer. This tells the employer that you either did not care or did not take the time to find out a name, and would you have the same attitude and approach about your work? While it may not always be easy to find out a direct contact for a company, most often a name can be acquired simply by calling the company and asking for it. Other times, using people you know may help you discover the name you need. The library, phone book, and internet can also be of help sometimes. In tough instances where a name remains elusive, at least put enough effort into writing an opening such as this: 'Dear Hiring Manager for [name of job opening]:' and then begin your letter. It is not the ideal way to begin your letter, but is better than the typical generic opening than most of your counterparts will be using.