Mesdames et Messieurs = Ladies and Gentlemen

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Note added at 4 mins (2010-05-17 14:35:47 GMT)
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If the letter was being written to two men, it would be:

Dear sirs

Orthographe

1. Madame fait au pluriel mesdames : bonjour, mesdames ! Aujourd'hui, nous avons le plaisir d'accueillir parmi nous mesdames Leduc et Albert.

On écrit en abrégé : Mme, Mmes (ou Mme, Mmes) : transmettez notre meilleur souvenir à votre charmante voisine, Mme Duval ; le président a vivement regretté l'absence de Mmes Fontaine et Gagnon, excusées.

http://webcache.googleusercontent.com/search?q=cache:iM7OA_f...

I'm for "Ladies"

based on the reference provided in the discussion box.

For a business letter.

The formality of the French needs to be reflected in the English translation.

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Note added at 1 day5 hrs (2010-05-18 19:47:22 GMT) Post-grading
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http://en.wikipedia.org/wiki/Ms.


[edit] British

The Times (UK) states in its style guide that: "Ms is nowadays fully acceptable when a woman wants to be called thus, or when it is not known for certain if she is Mrs or Miss"[17]. The Guardian, which restricts its use of honorific titles to leading articles, states in its style guide: "use Ms for women... unless they have expressed a preference for Miss or Mrs".[18]

Most women in the UK style themselves either "Miss" or "Mrs"[citation needed]. However, in some circles the appellation Ms is now standard, for instance in business or where one may not know or find relevant the marital status of the woman so addressed. Ms can also be used if the woman in question is divorced and reverts to her maiden name. Additionally, she may have changed her name by deed poll and use Ms because it is neither a married nor a maiden name.
[edit] Plurals

Either Mss. or Mses. may be used as the modern English plural of Ms. Alternatively, if using the traditional French plurals ("Messieurs" for Mr., and "Mesdemoiselles" for Miss) one may use "Mesdames" (abbreviation "Mmes."), which is also the plural for "Mrs."

In editorial work Mss. can be confusing, however, since it is also the abbreviation for "manuscripts (by)".

Normally, Mesdames and Messieurs often translates as Ladies and Gentlemen. You may have to be creative, as Ladies or Dear Ladies sounds like a slightly awkward way to start a letter, although it would not be incorrect. Is there anything in your source which allow you to use another salutation???

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Note added at 1 day6 hrs (2010-05-18 20:32:36 GMT) Post-grading
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Based on all the discussion, I did a google search, and there are plural forms for Ms. and Mrs. Mrs. in plural is Mesdames in English, though I will admit I have never received a letter in which I was addressed this way..... A google search also says this is a slightly controversial issue..... and you likely won't find agreement...

(Ms X has no connection with the hookers' conference mentioned! ;-) )

I'm reacting, really, to Jennifer's answer.

Maybe I'm been terribly PC, but "Dear Miss" sounds all wrong. In a business/non-personal context, anyway.

Just my feeling.

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Note added at 2 days4 hrs (2010-05-19 19:18:38 GMT) Post-grading
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Terry: but the whole point is that there's a difference between "Miss" and "Ms" -- Ms is a neutral form for women who may be married or unmarried, Miss is for unmarried women.