When writing a letter, the questions are:
1) Comma or colon after the "Dear ..."
2) Capitalization of first word after the comma or colon
After a quick search, the answers seem to be:
1)
In British English, the greeting is always followed by a comma:
- Dear Esther, or
- Dear Mr Jackson,
In American usage, only a personal letter takes a comma here, while a business letter takes a colon:
- Dear Esther, but
- Dear Mr. Jackson:
2) First word after the initial comma or colon is always capitalized. Writing a small letter may be a German thing (and a Pope thing, see below).
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I did a quick Google survey (ie searching for 'letters from the queen' etc in Google images and looking at the scanned letters that are generally the result).
-The Queen seems to use a comma and capital
Dear Mr Subject,
Thank you for...
-The President seems to use a colon and capital
Dear Mr Fellow American:
Thank you for..
-The Pope generally uses a comma but NO capital
Dear Mr Believer,
thank you for...