Does Dear Coincide With Mr?
When cold emailing people I usually use "Hi (first name)" but when they are ~50 or older I feel Mr. is more appropriate (until they sign with their first name). However, "Hi Mr. (last name)" doesn't sound right and neither does "Dear (last name). Maybe "Hello (last name)?
You could do a "Good Morning/Afternoon/Evening Mr. ______,"
You keep the formality of using the last name but not overly formal with the dear.
To answer your question, you can use "dear" and a last name as a salutation for a letter. I might look weird, but it's perfectly acceptable.
Depending on geography (e.g. continental Europe) I regard it safer / more humble to go with last name than first name unless they're your age / fresh out of (the same) college. I usually go for "Dear Mr. (last name)"
I've been emailed by Consuela at least twice before where the email started out with a "Hi Mr. (first name)". I would scratch the Hi/Hello. Just do "Mr. (last name)," or "Dear Mr. (last name)," if you want to be safe and formal. I always just went with the first name when I was networking within my bank since I felt I wasn't in grade school anymore.
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