Identified Employers Versus Unidentified Employers
Most help-wanted ads and job announcements include the name of the employer. Some do not. When an employer is identified, it will be much easier to customize your cover letter. For example, when possible, you should write your letter to a specific person. Often that information is included when an employer is identified. Sometimes, although an employer is identified in a help-wanted ad, the person to whom you will send your resume and cover letter is not. If you have the name of the company, you should call their offices to find out to whom you should address your letter.
When you see a job listing without a company name, remember that a staffing firm or a recruiter may have posted it. There may or may not even be a specific job available, since these firms sometimes place these ads in order to build up a list of viable candidates for future job openings.
In your cover letter you always want to highlight those attributes, including your skills and experience, most relevant to the position for which you are applying. If you know the name of the company, you can do a little research to find out more about it. Find out what products and services they sell by visiting the company's Web site. If you have experience with those products and services, you can showcase that information in your cover letter.
It is more difficult to write a cover letter when the employer is unidentified. You most likely won't be able to address your letter to a specific person, although sometimes that information is given even when the company name is not. Because it will be more difficult to decide which of your skills and experience to highlight if you don't know anything about the employer, choose those attributes that you know to be most valued in your field. Ask your network contacts for their opinions if you have trouble figuring this out.

