The "hiring manager" is generally the actual person to whom one will report if hired. You may not have much luck sussing out that person, so you will likely have to address your cover letter to HR. Not only that, the actual hiring manager may simply kick your letter downstairs to HR (who will kick it back up to him/her if your quals are attractive). Yeah, it's stupid.
IMO using "Dear Human Resources" or "Dear XYZ Company" does not stand out. It's really better, again, IMO, to address a cover letter to a person by name, and especially considering the name can be found with little effort.
Look for the name of the director of HR on the company's website. Or search LinkedIn. Or simply call the company and ask the receptionist for the name of the person who receives resumes. Verify the spelling of the person's name and his/her title. Then have at it with your cover letter.
For a large company the actual director of HR may never see your letter. FWIW at least you will know you will have properly directed your letter to a person by name.
You’ve found the perfect job and finally sat down to write that cover letter (good for you!), but immediately you’ve run into a roadblock. How do you even start the darn thing? Should you use Mr. or Ms.? Do you include a first name? And what if you’ve searched high and low, but can’t find the hiring manager’s name?
Don’t fret! Follow these rules for cover letter salutation salvation.
Rule #1: Use a Formal Full Name Salutation
Unless you know for sure that the culture of the company is more casual, use the hiring manager’s first and last name, including a “Mr.” or “Ms.” (e.g., Mr. Jack Smith).
Most letters I see still use the “Dear” greeting, though I’ve seen a growing trend of people dropping it and starting with “Hello” or just the name. Either way works. The most important part is having the actual name. Never use “To Whom it May Concern” or “Dear or Sir or Madam”—nothing could be more generic (not to mention archaic). Your cover letter could be the first opportunity you have to make an impression on the hiring manager, so make sure you show that you did your company research.
One note of caution, if you can’t decipher whether to use “Mr.” or “Ms.” based on the name and a little Google stalking (and you don’t have an easy way out with a “Dr.”), just drop the title.
Rule #2: If You Don’t Know the Hiring Manager, Guess
Sometimes, even after hours of online searching (try these tips), you still might not be able to definitively figure out who exactly the hiring manager for the position you’re applying for is—and that’s OK.
If you can only find a list of the executives of the company and you’re not completely confident who the hiring manager is, use the head of the department for the position you’re applying for. In the end, no one will fault you for addressing the letter higher up than necessary. This approach is definitely better than not using a name in your cover letter, because it still shows the time and effort you took to find out who the department head is.
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Rule #3: Be as Specific as Possible
So, you’ve done your due diligence and after an exhaustive search—nothing. You just can’t find a single name to address your cover letter to. If that’s the case, don’t worry. The company is likely privately held with no reason to share who its employees are—and, more importantly, is aware of this.
If this is the case and you don’t have a name to use, try to still be as specific as possible in your greeting. Consider using “Senior Analyst Hiring Manager” or “Research Manager Search Committee”—something that shows that you’ve written this letter with a particular audience in mind.
Ultimately, you want your cover letter to convey your interest in the position. To start off on the right note, get the salutation right by being as specific as possible—ideally with the name of the hiring manager. Of course, that can’t always happen, but as long as the effort is clearly made, you’ll be starting your cover letter in the right place.